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the burden of proof. Rule 142(a); Alt v. Commissioner, 119 T.C.
306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004).
1. Section 6015(b)
Section 6015(b) provides relief from joint and several
liability for tax (including interest, penalties, and other
amounts) to the extent that such liability is attributable to an
understatement of tax. To be eligible for relief, the requesting
spouse must satisfy the following five elements of section
6015(b)(1):
(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 1 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 [timely] elects (in such
form as the Secretary may prescribe) the benefits of
this subsection * * *.
With respect to the last three elements, petitioner is not
the “other individual” described in section 6015(b)(1). The IRA
was petitioner’s separate account, to which Mr. Elliott had no
access without petitioner’s signature. Petitioner admitted that
she signed the early distribution forms, and that the money was
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