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were solely entitled to the income and failed to notify his or her
spouse of the nature and amount of the income before the due date
for filing the return. Section 66(c) provides a taxpayer with
relief if certain circumstances are satisfied.
Petitioner is not eligible for the type of relief provided by
section 66(a) or (b). Section 66(a) does not apply because
petitioner and Dr. Geaccone lived together for a portion of 2001.
Section 66(b) is not a relief provision and can be used only
by the Commissioner to disallow the benefits of community
property laws to a taxpayer. It cannot be used by a taxpayer to
claim relief from community property laws. Consequently, we need
to consider relief only under section 66(c), which provides as
follows:
SEC. 66(c). Spouse Relieved of Liability in Certain
Other Cases.--Under regulations prescribed by the Secretary,
if–-
(1) an individual does not file a joint return for
any taxable year,
(2) such individual does not include in gross
income for such taxable year an item of community
income properly includible therein which, in accordance
with the rules contained in section 879(a), would be
treated as the income of the other spouse,
(3) the individual establishes that he or she did
not know of, and had no reason to know of, such item of
community income, and
(4) taking into account all facts and
circumstances, it is inequitable to include such item of
community income in such individual’s gross income,
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