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exception to this general rule where the other individual
receives a tax benefit from the item giving rise to a deficiency.
Section 6015(d)(3)(B) provides:
(B) Exception where other spouse benefits.--Under
rules prescribed by the Secretary, an item otherwise
allocable to an individual under subparagraph (A) shall
be allocated to the other individual filing the joint
return to the extent the item gave rise to a tax
benefit on the joint return to the other individual.
Section 6015(d)(3)(B) provides an alternative method of
allocating items giving rise to a deficiency between the
individuals filing a joint return, regardless of whether the
items would otherwise be allocable to one individual. Its
purpose is to allocate liability between the individuals who
filed a joint return on the basis of the extent to which each
individual received the tax benefit of an erroneous deduction.
The language of section 6015(d)(3)(B) does not limit its
application to only one of the individuals who filed a joint
return. It does not refer to items of a “requesting” or
“electing” individual or to items of a “nonrequesting” or
“nonelecting” individual. It uses the terms “an individual” and
“the other individual filing the joint return”. Section
6015(d)(3)(B) requires an allocation between individuals who
filed a joint return no matter who is requesting or electing
18(...continued)
the same manner as it would have been
allocated if the individuals had filed
separate returns for the taxable year.
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