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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
understatement;
(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
election,
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
understatement.
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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