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deficiency for such year is asserted but not later than 2 years
after the date on which the Secretary has begun collection
activities with respect to the individual making the election.
The applicable 2-year election period shall not expire before the
date that is 2 years after the first collection activity taken by
the IRS after the date of enactment. Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.
3201(g)(2), 112 Stat. 740. Petitioner elected relief on May 24,
1999, within the specified period.
a. Allocation of the Items Making Up the Deficiency
Section 6015(c)(1) provides that the allocation of a
deficiency should be made as provided in section 6015(d). Under
section 6015(d)(1), the portion of any deficiency on a joint
return allocated to an individual shall be the amount which bears
the same ratio to such deficiency as the net amount of items
taken into account in computing the deficiency and allocable to
the individual under section 6015(d)(3) bears to the net amount
of all items taken into account in computing the deficiency.17
17Sec. 6015(d)(1) provides:
SEC. 6015(d). Allocation of Deficiency.--For
purposes of subsection (c)--
(1) In general.--The portion of any
deficiency on a joint return allocated to an
individual shall be the amount which bears the
same ratio to such deficiency as the net amount of
items taken into account in computing the
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