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(2000). The Court’s review is not limited to the Commissioner’s
administrative record. Ewing v. Commissioner, 122 T.C. 32, 44
(2004).
Except as otherwise provided in section 6015, the taxpayer
bears the burden of proof. Rule 142(a); Alt v. Commissioner, 119
T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004).
Respondent has failed to carry his burden of proof with respect
to a factual issue necessary to deny petitioner relief under
section 6015(c). The Court, therefore, grants petitioner relief
under section 6015(c), and we need not address her claims for
relief under section 6015(b) and (f).
Section 6015(c) Relief
The Court has described section 6015(c) as functioning to:
“[relieve] the requesting spouse of liability for the items
making up the deficiency that would have been allocable solely to
the nonrequesting spouse if the spouses had filed separate tax
returns for the taxable year.” Mora v. Commissioner, 117 T.C.
279, 290 (2001). In order to obtain relief under section
6015(c), the party seeking relief (the requesting spouse) must
satisfy certain requirements. The return for which relief is
sought must be a joint return, section 6015(c)(1); the requesting
spouse must timely file an election for relief, section
6015(c)(3)(B); and, at the time the election is filed, the
requesting spouse must no longer be married to, or must be
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