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Except as otherwise provided in section 6015, the requesting
spouse bears the burden of proof. Rule 142(a); Alt v.
Commissioner, 119 T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34
(6th Cir. 2004).
Upon the satisfaction of certain conditions, section 6015(c)
relieves the requesting spouse of liability for the items making
up the deficiency that would have been allocated solely to the
nonrequesting spouse if the spouses had filed separate tax
returns for the taxable year. Sec. 6015(d)(1), (3)(A); Cheshire
v. Commissioner, 282 F.3d 326, 332 (5th Cir. 2002), affg. 115
T.C. 183 (2000); Mora v. Commissioner, 117 T.C. 279, 290 (2001).
Section 6015(c) applies only to taxpayers who are no longer
married, are legally separated, or have been living apart for
over a 12-month period. Sec. 6015(c)(3)(A)(i).
Petitioner and intervenor were divorced on March 1, 2002.
Petitioner received a statutory notice of deficiency on November
25, 2002, and she subsequently filed a Form 8857.2 Therefore,
petitioner was eligible to elect the application of section
6015(c).
2Under sec. 6015(c)(3)(B), an election for relief from joint
and several liability under sec. 6015(c) is to be made at any
time after a deficiency is asserted but not later than 2 years
after the date on which the Commissioner has begun collection
activities. Respondent has not raised any issue as to the
timeliness of petitioner’s election under sec. 6015(c).
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Last modified: May 25, 2011