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deficiency in tax for the taxable year attributable to the
understatement; and
(E) the other individual makes a valid election.
With respect to the last three elements, petitioner is not
the “other individual” described in section 6015(b)(1).
Petitioner received wages from three separate employers but did
not report those wages on the joint return. There is no clear
explanation why petitioner’s income was omitted from the joint
return. The only wages reported were those of Mr. Gilliam.
Petitioner cannot be granted relief for understatements that are
attributable to her own erroneous items. See Hopkins v.
Commissioner, 121 T.C. 73, 77 (2003). We agree with respondent
that petitioner is not entitled to relief under section 6015(b).
2. 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). In the present case, the
item giving rise to the deficiency is the income earned and
received by petitioner that was not reported on the return.
Thus, the entire deficiency is properly allocable to petitioner,
and section 6015(c) is of no assistance to her. We agree with
respondent that petitioner is not entitled to relief under
section 6015(c).
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Last modified: May 25, 2011