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6015(b). Accordingly, petitioner is not entitled to relief
pursuant to section 6015(b).
II. Relief Under Section 6015(c)
Section 6015(c) allows a taxpayer, who is eligible and so
elects, to limit his or her liability to the portion of a
deficiency that is properly allocable to the taxpayer as provided
in section 6015(d). Sec. 6015(c)(1). Under section
6015(d)(3)(A), generally, any item that gives rise to a
deficiency on a joint return shall be allocated to the
individuals filing the return in the same manner as it would have
been allocated if the individuals had filed separate returns for
the taxable year. We consider whether petitioner’s claim for
relief is precluded by the “actual knowledge” provisions of
section 6015(c)(3)(C).
Relief under section 6015(c) is not available if the
Commissioner proves by a preponderance of the evidence that
petitioner had actual knowledge of “any item giving rise to a
deficiency.” Culver v. Commissioner, 116 T.C. 189, 194 (2001).
The knowledge standard for purposes of section 6015(c)(3)(C) is
“an actual and clear awareness (as opposed to reason to know) of
the existence of an item which gives rise to the deficiency (or
portion thereof).” Cheshire v. Commissioner, 115 T.C. at 195.
In omitted income cases, the electing spouse “must have an actual
and clear awareness of the omitted income.” Id. at 204 n.2.
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