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to provisions under section 6015(c). Sec. 6015(a). If relief is
not available under section 6015(b) or (c), an individual may
seek equitable relief under section 6015(f).
To qualify for relief from joint and several liability under
section 6015(b)(1), a requesting spouse must establish:
(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 elects (in such form as
the Secretary may prescribe) the benefits of this
subsection not later than the date which is 2 years
after the date the Secretary has begun collection
activities with respect to the individual making the
election, * * *.
The requirements of section 6015(b)(1) are stated in the
conjunctive. Accordingly, a failure to meet any one of them
prevents a requesting spouse from qualifying for the relief
offered therein. Alt v. Commissioner, 119 T.C. 306, 313 (2002),
affd. 101 Fed. Appx. 34 (6th Cir. 2004).
Respondent does not dispute that petitioner satisfies the
requirements of subparagraphs (A), (B), and (E) of section
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Last modified: May 25, 2011