- 6 -
been allocated if the individual had filed a separate return for
the taxable year.
A taxpayer is eligible to elect relief under section 6015(c)
if, at the time the election is filed, the taxpayer is no longer
married to or is legally separated from the individual with whom
the taxpayer filed the joint return to which the election
relates. Sec. 6015(c)(3)(A)(i)(I). The election under section
6015(c) may be made at any time after a deficiency for such year
is asserted and no later than 2 years after the date on which the
Commissioner has begun collection activities with respect to the
taxpayer making the election. Sec. 6015(c)(3)(B). Petitioner
and intervenor were divorced on May 22, 2003, and petitioner’s
election was made soon after his receipt of the notice of
deficiency. Therefore, petitioner was entitled to seek relief
under section 6015(c) to limit his liability for the 2002 tax
deficiency.
Relief under section 6015(c) is not available if petitioner
had actual knowledge of the item giving rise to the deficiency.
Sec. 6015(c)(3)(c); King v. Commissioner, 116 T.C. 198, 203
(2001). The “knowledge standard” for purposes of section
6015(c)(3)(C) “‘is an actual and clear awareness (as opposed to
reason to know) of the existence of an item which gives rise to
the deficiency (or portion thereof).’” King v. Commissioner,
supra at 203 (quoting Cheshire v. Commissioner, supra at 195).
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011