- 17 -
Commissioner, supra at 443; sec. 301.7430-5(c)(1), Proced. &
Admin. Regs.
The only issue petitioner raises in her motion is whether
respondent’s position with respect to section 6015(c) was
substantially justified. In deciding whether to award
administrative and litigation costs, therefore, we focus our
analysis on the reasonableness of respondent’s position with
respect to section 6015(c).
1. Section 6015(c)
Under section 6015(c), if the requesting spouse is no longer
married to,6 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
Secretary7 has begun collection activities with respect to the
electing spouse. Sec. 6015(c)(3)(B).
6A requesting spouse is no longer married if she is widowed.
Rosenthal v. Commissioner, T.C. Memo. 2004-89.
7The 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).
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