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Relief Under Section 6015(c)
Section 6015(c) allows proportionate tax relief (if a timely
election is made) through allocation of the deficiency between
individuals who filed a joint return and are no longer married,
are legally separated, or have been living apart for a 12-month
period.
Petitioner’s husband passed away before she received the
statutory notice of deficiency and filed her election for relief
under section 6015. A widow or widower is treated as a taxpayer
who is no longer married. See Jonson v. Commissioner, 118 T.C.
106, 124 (2002), affd. 353 F.3d 1181 (10th Cir. 2003).
Therefore, petitioner is eligible to elect the application of
section 6015(c).
Relief under section 6015(c), however, is not available if
respondent demonstrates that the requesting spouse had actual
knowledge, at the time the return was signed, of any item giving
rise to a deficiency (or portion thereof) that is not allocable
to such individual. Sec. 6015(c)(3)(C); Hopkins v. Commissioner,
121 T.C. 73, 86 (2003); Cheshire v. Commissioner, supra at 193-
194. The knowledge requirement under section 6015(c)(3)(C) does
not require the requesting spouse to possess actual knowledge of
the tax consequences arising from the item giving rise to the
deficiency. Hopkins v. Commissioner, supra at 86; Cheshire v.
Commissioner, supra at 194; sec. 1.6015-3(c)(2), Income Tax Regs.
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Last modified: November 10, 2007