Shuang-Di Sun Bennett - Page 16

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          community income.9  Consequently, we need to consider only relief           
          under section 66(c).                                                        
               To qualify for statutory relief under section 66(c),                   
          petitioner must satisfy all four conditions provided in                     
          paragraphs (1)-(4) of section 66(c).  In particular, section                
          66(c) provides:                                                             
                    SEC. 66(c).  Spouse Relieved of Liability in                      
               Certain Other Cases.-- Under regulations prescribed by                 
               the Secretary, if–-                                                    
                         (1) an individual does not file a joint                      
                    return for any taxable year,                                      
                         (2) such individual does not include in                      
                    gross income for such taxable year an item of                     
                    community income properly includible therein                      
                    which, in accordance with the rules contained                     
                    in section 879(a), would be treated as the                        
                    income of the other spouse,                                       
                         (3) the individual establishes that he                       
                    or she did not know of, and had no reason to                      
                    know of, such item of community income, and                       
                         (4) taking into account all facts and                        
                    circumstances, it is inequitable to include                       
                    such item of community income in such                             
                    individual’s gross income,                                        
               then, for purposes of this title, such item of                         
               community income shall be included in the gross income                 
               of the other spouse (and not in the gross income of the                
               individual).  Under procedures prescribed by the                       
               Secretary, if, taking into account all the facts and                   
               circumstances, it is inequitable to hold the individual                
               liable for any unpaid tax or any deficiency (or any                    

               9  Sec. 66(b) is not a relief provision and can be used only           
          by the Commissioner to disallow the benefits of community                   
          property laws to a taxpayer.  It cannot be used by a taxpayer to            
          claim relief from community property.                                       

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