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B. Relief Under Section 6015(c) for 1979
Respondent also denied petitioner’s request for relief under
section 6015(c) for 1979. Petitioner and Levy have each
maintained separate households since 1994. Because she and Levy
did not reside together during the 12-month period ending on the
June 12, 2001, date when she filed her Form 8857, petitioner was
eligible to make an election under section 6015(c). Sec.
6015(c)(3)(A)(i)(II).8
Upon the satisfaction of certain conditions, section 6015(c)
relieves the requesting spouse of liability for the items making
up the deficiency that would have been allocable solely to the
nonrequesting spouse if the spouses had filed separate tax
returns for the taxable year. Sec. 6015(d)(1), (3)(A); Cheshire
v. Commissioner, 282 F.3d 326, 332 (5th Cir. 2002), affg. 115
T.C. 183 (2000). Petitioner has the burden of proving which
items would not have been allocated to her if the spouses had
filed separate returns. Mora v. Commissioner, supra at 290
(burden of proof under section 6015(c) normally on taxpayer, but
is shifted to respondent for purposes of applying “actual
8 With respect to the joint liability for 1979, the 2-year
period under sec. 6015(c)(3)(B) during which petitioner had to
make the election did not expire before the date which was 2
years after the date of the first collection action against
petitioner instituted after July 22, 1998. Internal Revenue
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.
3201(g)(2), 112 Stat. 740.
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