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(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 establish the
requirements of subparagraphs (B), (C), and (D). We need not
decide whether petitioner satisfies the requirements of
subparagraphs (C) and (D) because we find that the
understatements of tax on the returns in issue are not
attributable to the erroneous items of 1 individual filing the
joint return.
Petitioner admits that the Hoyt partnerships caused the
erroneous items on the returns. Petitioner, however, contends
that the Hoyt partnerships are not attributable to her.
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