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Petitioner does not meet two of the requirements of section
6015(b)(2). Accordingly, we hold that he is not entitled to
partial relief from joint and several liability pursuant to this
section.
III. Relief Under Section 6015(c)
In general, section 6015(c) allows proportionate tax relief
from joint and several liability by relieving the requesting
spouse from liability for items making up a deficiency that would
have been allocable to the nonrequesting spouse had they filed
separate returns. See sec. 6015(c)(1). Pursuant to section
6015(c)(3)(A)(i), an individual must meet the following
conditions to be eligible to make the election:
(I) at the time such election is filed, such
individual is no longer married to, or is legally
separated from, the individual with whom such
individual filed the joint return to which the election
relates; or
(II) such individual was not a member of the same
household as the individual with whom such joint return
was filed at any time during the 12-month period ending
on the date such election is filed.
The election must be made no later than 2 years after the
date on which collection activities began. Sec. 6015(c)(3)(B).
Further, petitioner has the burden of establishing the portion of
the deficiency which is not allocable to him. See sec.
6015(c)(2); Mora v. Commissioner, 117 T.C. 279, 290 (2001).
Even if a taxpayer otherwise qualifies for this election, it
will not be valid with respect to certain deficiencies. If
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