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A. Full/Apportioned Relief
Section 6015(b) provides full/apportioned relief from joint
liability on a joint return to the extent that the liability is
attributable to an understatement of tax. To be eligible for
this relief, a requesting spouse needs to satisfy the following
five elements of section 6015(b)(1):
(A) a joint return has been made for a taxable
year;
(B) on such return there is an understatement of
tax attributable to erroneous items of 1 individual
filing the joint return;
(C) the other individual filing the joint return
establishes that in signing the return he or she did
not know, and had no reason to know, that there was
such understatement;
(D) taking into account all the facts and
circumstances, it is inequitable to hold the other
individual liable for the deficiency in tax for such
taxable year attributable to such understatement; and
(E) the other individual [timely] elects (in such
form as the Secretary may prescribe) the benefits of
this subsection * * *.
The requesting spouse’s failure to meet any one of these
requirements prevents him or her from qualifying for
full/apportioned relief. Alt v. Commissioner, supra at 313.
Respondent concedes that the requirements of subparagraphs
(A) and (E) have been met and argues that petitioner does not
meet the requirements set forth in the remaining three
subparagraphs. On the basis of our findings, we agree with
respondent that petitioner does not qualify for full/apportioned
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