Marianne Hopkins - Page 14

                                       - 14 -                                         
          portion of the deficiency properly allocable to the individual              
          under section 6015(d).16  The purpose of section 6015(c) is to              
          allocate the tax liability between the individuals who filed a              
          joint return in approximately the same way it would have been had           
          the individuals filed separately.                                           
               An individual shall be eligible to elect the application of            
          section 6015(c) only if:  (1) At the time the election is filed,            
          the electing individual is no longer married to, or is legally              
          separated from, the other individual who filed the joint return;            
          or (2) the electing individual was not a member of the same                 
          household as the other individual at any time during the 12-month           
          period ending on the date the election is filed.  Sec.                      
          6015(c)(3)(A)(i).  Respondent concedes that petitioner has met              
          the requirements of section 6015(c)(3)(A)(i).                               
               Pursuant to section 6015(c)(3)(B), an election under section           
          6015(c) for any taxable year may be made at any time after a                

               16Sec. 6015(c)(1) provides:                                            
                    SEC. 6015(c).  Procedures To Limit Liability for                  
               Taxpayers No Longer Married or Taxpayers Legally                       
               Separated or Not Living Together.                                      
                         (1)  In general.--Except as provided in this                 
                    subsection, if an individual who has made a joint                 
                    return for any taxable year elects the application                
                    of this subsection, the individual’s liability for                
                    any deficiency which is assessed with respect to                  
                    the return shall not exceed the portion of such                   
                    deficiency properly allocable to the individual                   
                    under subsection (d).                                             

Page:  Previous  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  Next

Last modified: May 25, 2011