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Secretary11 has begun collection activities with respect to the
electing spouse. Sec. 6015(c)(3)(B).
In general, section 6015(d) provides that any item giving
rise to a deficiency on a joint return shall be allocated to the
spouses as though they had filed separate returns, and the
requesting spouse shall be liable only for her proportionate
share of the deficiency that results from such allocation. Sec.
6015(d)(1), (3)(A). To the extent that the item giving rise to
the deficiency provided a tax benefit on the joint return to the
other spouse, the item shall be allocated to the other spouse in
computing his or her proportionate share of the deficiency.12
Sec. 6015(d)(3)(B); Hopkins v. Commissioner, 121 T.C. 73, 83-86
(2003).
An election under section 6015(c) is invalid, however, if
the Secretary demonstrates that the requesting spouse had actual
knowledge, when signing the return, of any item giving rise to a
deficiency that is otherwise allocable to the nonrequesting
11The term “Secretary” means “the Secretary of the Treasury
or his delegate”, sec. 7701(a)(11)(B), and the term “or his
delegate” means “any officer, employee, or agency of the Treasury
Department duly authorized by the Secretary of the Treasury
directly, or indirectly by one or more redelegations of
authority, to perform the function mentioned or described in the
context”, sec. 7701(a)(12)(A).
12In addition, the requesting spouse’s proportionate share
of the deficiency shall be increased by the value of any
disqualified asset transferred to her by the nonrequesting
spouse. Sec. 6015(c)(4).
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