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year for which he or she seeks relief, (2) relief is not
available to the requesting spouse under section 6015(b) or (c),
(3) the requesting spouse applies for relief no later than 2
years after the date of the Commissioner’s first collection
activity after July 22, 1998, with respect to the requesting
spouse, (4) no assets were transferred between the spouses as
part of a fraudulent scheme by the spouses, (5) the nonrequesting
spouse did not transfer disqualified assets to the requesting
spouse, (6) the requesting spouse did not file or fail to file
the return with fraudulent intent, and (7) the income tax
liability from which the requesting spouse seeks relief is
attributable to an item of the individual with whom the
requesting spouse filed the joint return. Petitioner fails to
satisfy the last condition; i.e., that the income tax liability
from which the requesting spouse seeks relief be attributable to
an item of the individual with whom the requesting spouse filed
the joint return.
Petitioners were both limited partners in the partnership,
and petitioner was aware of this fact. Thus, the item giving
rise to the losses, petitioner’s investment in the partnership,
is not attributable to Golden alone. Rather, that item is
attributable to both of them. We conclude that petitioner does
not qualify for relief under section 6015(f). See Schwendeman v.
Commissioner, T.C. Memo. 2007-227.
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Last modified: November 10, 2007