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There are three types of relief available under section
6015. In general section 6015(b)(1) provides full or apportioned
relief from joint and several liability, section 6015(c) provides
proportionate tax relief to divorced or separated taxpayers, and
section 6015(f) provides equitable relief from joint and several
liability in certain circumstances if neither section 6015(b) nor
(c) is available.
Petitioner is not entitled to relief under section 6015(b)
or (c) for at least two reasons. First, the unreported income,
that is, the distribution from the Dean Witter IRA, is, contrary
to the suggestions made in her brief, attributable to petitioner.
The QDRO assigns 100 percent of intervenor’s interest in the
Dean Witter IRA to petitioner. That being the situation, the
distribution from the Dean Witter IRA is considered a
distribution to her. See sec. 408(d)(6); cf. Jones v.
Commissioner, T.C. Memo. 2000-219. Second, even if the
distribution were attributable to intervenor, knowledge of that
distribution precludes relief under section 6015(b) or (c).
Cheshire v. Commissioner, 115 T.C. 183, 195 (2000), affd. 282
F.3d 326 (5th Cir. 2002); see also King v. Commissioner, 116 T.C.
198 (2001). Petitioner’s position that she was unaware of the
circumstances surrounding the distribution ignores a fundamental
rule of agency; i.e., knowledge to the agent is imputed to
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