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return and who are no longer married, who are legally separated,
or who have been living apart for the preceding 12 months.
Section 6015(b) mandates that the understatement of tax be
attributable to erroneous items of the nonrequesting spouse.
Sec. 6015(b)(1)(B). If the understatement is attributable to an
erroneous item of the taxpayer or to both the taxpayer and the
other individual filing the return, the taxpayer is not entitled
to relief under section 6015(b). See, e.g., Bartak v.
Commissioner, T.C. Memo. 2004-83; Ellison v. Commissioner, T.C.
Memo. 2004-57; Doyel v. Commissioner, T.C. Memo. 2004-35.
On her Form 8857, petitioner indicated that the understatement of
tax was not due to erroneous items of her spouse. The Court
concludes that petitioner has failed to satisfy the requirement
of section 6015(b)(1)(B).
Further, the knowledge a taxpayer possesses about the items
underlying the liability could preclude relief under either or
both section 6015(b) or (c). Under section 6015(b), if the
taxpayer fails to establish that in signing the return he or she
did not know, and had no reason to know, that there was such
understatement, relief will be denied. Sec. 6015(b)(1)(C).
Relief under section 6015(c) will be denied to a taxpayer who had
actual knowledge of the item giving rise to the deficiency. Sec.
6015(c)(3)(C).
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Last modified: May 25, 2011