Pamela J. Ellison - Page 19

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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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