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and several liability is separated under the allocation rules of
section 6015(d). Sec. 6015(c)(1). In general, section 6015(d)
provides that the requesting spouse’s share of the tax liability
is determined by allocating the items giving rise to the
deficiency to each spouse as if the former spouses had originally
filed separate returns. Sec. 6015(d)(3)(A).
The Appeals officer rejected petitioner’s claim for section
6015(c) relief on the basis that petitioner did not have a
“formal request for Innocent Spouse relief in the system” because
he failed to file a Form 8857. In reviewing the Appeals
officer’s determination for an abuse of discretion under section
6330(d), we must consider whether petitioner’s other written
communications with respondent’s Appeals Office constituted an
election for relief under section 6015(c).
Section 6015(c) does not specify the manner in which a
taxpayer may file an election for relief. The regulations issued
under section 6015 provide as follows:
To elect the application of � 1.6015-2 [section 6015(b)
relief] or 1.6015-3 [section 6015(c) relief] * * * a
requesting spouse must file Form 8857, “Request for
Innocent Spouse Relief” (or other specified form);
submit a written statement containing the same
information required on Form 8857, which is signed under
penalties of perjury; or submit information in the
manner prescribed by the Treasury and IRS in forms,
relevant revenue rulings, revenue procedures, or other
published guidance * * *.
Sec. 1.6015-5(a), Income Tax Regs. Under the section 6015
regulations, a requesting spouse is not required to file a Form
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Last modified: May 25, 2011