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erroneous items of one 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.
then the other individual shall be relieved of
liability for tax (including interest, penalties, and
other amounts) for such taxable year to the extent
such liability is attributable to such understatement.
Section 6015(b)(1) is similar to former section 6013(e)(1).
We may look at cases interpreting former section 6013(e)(1) for
guidance when analyzing parallel provisions of section 6015. See
Jonson v. Commissioner, 118 T.C. 106, 119 (2002), affd. 353 F.3d
1181 (10th Cir. 2003). The failure by a requesting spouse under
section 6015(b) to satisfy any of its requirements prevents such
spouse from qualifying for relief under that subsection. Alt v.
Commissioner, 119 T.C. 306, 313 (2002), affd. 101 Fed. Appx. 34
(6th Cir. 2004).
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