- 16 -
1. Section 6015(c)
Under section 6015(c), if the requesting spouse is no longer
married to,8 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
Secretary9 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 each
spouse 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
8A requesting spouse is no longer married if she is widowed.
Rosenthal v. Commissioner, T.C. Memo. 2004-89.
9The 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).
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011