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Petitioner claims that she is entitled to additional relief
from joint liability under section 6015(b), (c), and (f), beyond
the two-thirds relief already granted by respondent.
A taxpayer spouse who meets certain qualifications may elect
relief under section 6015(b). Generally, to qualify for relief
under section 6015(b)(1), the electing spouse must establish
that:
(A) A joint return was filed;
(B) there is an understatement of tax on the return
which is attributable to the erroneous items of the
nonelecting spouse;
(C) in signing the return, the electing spouse did not
know, and had no reason to know, that there was such an
understatement;
(D) taking into account all the facts and
circumstances, it is inequitable to hold the electing spouse
liable for the deficiency in tax for the taxable year
attributable to the understatement; and
(E) a timely election has been made.
Respondent does not dispute that petitioner meets the
requirements of subparagraphs (A) and (E) of section 6015(b)(1),
but respondent contends that petitioner has not satisfied the
requirements of subparagraphs (B), (C), and (D).
Section 6015(b)(1)(B): Attributable to Nonelecting Spouse
When determining whether an erroneous item is attributable
to a nonelecting spouse, we look not only to how ownership is
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Last modified: November 10, 2007