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to hold that spouse liable for any deficiency or unpaid tax (or
any portion of either) and that spouse is not eligible for relief
under section 6015(b) or (c). See sec. 6015(f).
Relief under section 6015(c) requires that the spouse
requesting relief be no longer married to, be legally separated
from, or not be a member of the same household as (for any part
of the 12-month period ending on the date the election for relief
was filed), the individual with whom the joint return was filed.
Since Mr. and Mrs. Payne are not divorced, legally separated, or
living separately, Mrs. Payne is ineligible for relief under
section 6015(c).
The requesting spouse must fulfill five requirements in
order to receive relief under section 6015(b): (1) A joint
return has been made for a taxable year; (2) on such return there
is an understatement of tax attributable to erroneous items of
the nonrequesting spouse; (3) the requesting spouse establishes
that in signing the return he or she did not know, and had no
reason to know, that there was such understatement; (4) taking
into account all the facts and circumstances, it is inequitable
to hold the requesting spouse liable for the deficiency in tax
for such year attributable to the understatement; and (5) the
requesting spouse elected the benefits of section 6015(b) not
later than the date which is 2 years after the date the
Commissioner has begun collection activities with respect to the
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