- 15 -
to qualify for proportionate relief, an individual requesting
such relief must at the time of the request be divorced or
legally separated from the other individual who had joined in the
joint return (nonrequesting spouse) or, alternatively, must not
have been a member of the same household as the nonrequesting
spouse during any part of the 12-month period ending on the date
of the request. See sec. 6015(c)(1)(3)(A)(i).
Petitioner argues in her brief that she is entitled to
proportionate relief for all of the subject years. The parties
have stipulated, however, that petitioner is not entitled to
proportionate relief for any of the subject years. Given the
additional fact that petitioner and Albin were married, not
separated, and members of the same household during all relevant
times, we hold that petitioner is not entitled to proportionate
relief for any of the subject years.
3. Equitable Relief
Section 6015(f) provides:
SEC. 6015(f). Equitable Relief.--Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts
and circumstances, it is inequitable to hold
the individual liable for any unpaid tax or
any deficiency (or any portion of either);
and
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011