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Rule 142(a); Jonson v. Commissioner, 118 T.C. 106, 113 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003).
I. Relief Under Section 6015(b)
To qualify for relief from joint and several liability under
section 6015(b)(1), a taxpayer must establish:
(A) a joint return has been made for a taxable year;
(B) on such return there is an understatement of
tax attributable to 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 * * *.
The requirements of section 6015(b)(1) are stated in the
conjunctive. Accordingly, a failure to meet any one of them is
sufficient for us to find that petitioner does not qualify for
relief pursuant to section 6015(b). Alt v. Commissioner, 119
T.C. 306, 313 (2002).
Respondent contends that petitioner failed to meet the
requirements of subparagraphs (B), (C), and (D). Respondent
concedes that petitioner meets the requirements of subparagraphs
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