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given date is whether, on or before that date, the taxpayer has
provided all relevant information under her control and relevant
legal arguments supporting her position to the appropriate
Service personnel.9 Maggie Mgmt. Co. v. Commissioner, supra at
443; sec. 301.7430-5(c)(1), Proced. & Admin. Regs.
The only issue petitioner raises in her motion is whether
respondent’s position with respect to section 6015(c) was
substantially justified. In deciding whether to award litigation
costs, therefore, we focus our analysis on the reasonableness of
respondent’s position with respect to section 6015(c).
1. Section 6015(c)
Under section 6015(c), if the requesting spouse is no longer
married to,10 or is legally separated from, the spouse with whom
she filed the joint return, the requesting spouse may elect to
limit her liability for a deficiency as provided in section
6015(d). Sec. 6015(c)(1), (3)(A)(i)(I). The election under
section 6015(c) must be made no later than 2 years after the
9“[A]ppropriate Internal Revenue Service personnel” are
those employees who are responsible for reviewing the taxpayer’s
information or arguments, or employees who, in the normal course
of procedure and administration, would transfer the information
or arguments to the reviewing employees. Sec. 301.7430-5(c)(1),
Proced. & Admin. Regs.
10A requesting spouse is no longer married if she is
widowed. Rosenthal v. Commissioner, T.C. Memo. 2004-89.
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