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Regs., are applicable for elections or requests for relief filed
on or after July 18, 2002. Sec. 1.6015-9, Income Tax Regs.
Petitioner filed her election prior to this date; accordingly,
the regulations are inapplicable.
A. 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
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