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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).
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