Tracie Young - Page 9

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                    SEC. 6015(b).  Procedures for Relief From Liability               
               Applicable to All Joint Filers.--                                      
                         (1) In general.--Under procedures prescribed by              
                    the Secretary, if--                                               
                              (A) a joint return has been made for a                  
                         taxable year;                                                
                              (B) on such return there is an understatement           
                         of tax attributable to erroneous items of one                
                         individual filing the joint return;                          
                              (C) the other individual filing the joint               
                         return establishes that in signing the return                
                         he or she did not know, and had no reason to                 
                         know, that there was such understatement;                    
                              (D) taking into account all the facts and               
                         circumstances, it is inequitable to hold the other           
                         individual liable for the deficiency in tax for              
                         such taxable year attributable to such                       
                         understatement; and                                          
                              (E) the other individual elects (in such form           
                         as the Secretary may prescribe) the benefits of              
                         this subsection not later than the date which is 2           
                         years after the date the Secretary has begun                 
                         collection activities with respect to the                    
                         individual making the election,                              
                    then the other individual shall be relieved of                    
                    liability for tax (including interest, penalties, and             
                    other amounts) for such taxable year to the extent such           
                    liability is attributable to such understatement.                 
          The requirements of section 6015(b)(1) are stated in the                    
          conjunctive.  Therefore, if the requesting spouse fails to meet             
          any one of them, she does not qualify for relief.  Alt v.                   
          Commissioner, 119 T.C. 306, 313 (2002), affd. 101 Fed. Appx. 34             
          (6th Cir. 2004).  Except as provided by section 6015, the                   
          requesting spouse bears the burden of proving that she satisfies            

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Last modified: May 25, 2011