Ruthe G. Ohrman - Page 15

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                         erroneous items of 1 individual filing the                   
                         joint return;                                                
                              (C) the other individual filing the                     
                         joint return establishes that in signing the                 
                         return he or she did not know, and had no                    
                         reason to know, that there was such                          
                              (D) taking into account all the facts                   
                         and circumstances, it is inequitable to hold                 
                         the other individual liable for the                          
                         deficiency in tax for such taxable year                      
                         attributable to such understatement; and                     
                              (E) the other individual elects (in such                
                         form as the Secretary may prescribe) the                     
                         benefits of this subsection not later than                   
                         the date which is 2 years after the date the                 
                         Secretary has begun collection activities                    
                         with respect to the individual making the                    
                    then the other individual shall be relieved of                    
                    liability for tax (including interest, penalties,                 
                    and other amounts) for such taxable year to the                   
                    extent such liability is attributable to such                     
               The requirements of section 6015(b)(1) are stated in the               
          conjunctive.  Accordingly, a failure to meet any one of them                
          prevents a requesting spouse from qualifying for relief offered             
          therein.  Alt v. Commissioner, 119 T.C. 306, 313 (2002).                    
               There is no dispute that petitioner satisfies subparagraphs            
          (A) and (B) of section 6015(b)(1).  Moreover, respondent does not           
          argue that petitioner’s election was untimely under section                 
          6015(b)(1)(E).  Respondent contends, however, that petitioner               
          failed to meet the requirements of subparagraphs (C) and (D) of             
          section 6015(b)(1).  Petitioner argues that she has met all of              

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Last modified: May 25, 2011