- 21 - did not have to evaluate the effect of his joint investment position under section 6015(c) before adopting his litigating position because petitioner did not agree that the partnership interest in question was a joint investment. Respondent’s contention confuses a disagreement about the allocation that must be made under section 6015(d) with his obligation under section 6015(c) to allocate the tax liability if the requirements of section 6015(c) are met. In this case, petitioner properly elected to have the deficiencies at issue allocated between herself and Mr. Bulger as required by section 6015(c)(3). By the time petitioner made her election, respondent had already conducted an audit of petitioner’s tax returns and an extensive examination of the Hoyt organization and had obtained extensive information regarding petitioner’s claim for relief under section 6015. Respondent’s argument in his response to petitioner’s motion that he needed more information from petitioner to evaluate whether petitioner was somehow disqualified by section 6015(c)(3)(A)(ii) or (C) from making an election under section 6015(c) simply does not ring true. Respondent’s litigating position as summarized in his answer did not make any allegation regarding section 6015(c)(3)(A)(ii) or (C);15 respondent simply denied that he had 15The answer did deny, on the basis of lack of knowledge or information, the representation in the petition as to sec. (continued...)Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Next
Last modified: May 25, 2011