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override section 6015(g)(2) or vary its terms. See Vetrano v.
Commissioner, 116 T.C. at 280.
Accordingly, the Court concludes that section 6015(g)(2)
precludes petitioner from seeking relief from joint and several
liability under section 6015(c) for 1995 and 1996.
Application of Section 6015(c) Relief for 1997
Upon the satisfaction of certain conditions, section 6015(c)
relieves the requesting spouse of liability for the items making
up the deficiency that would have been allocated solely to the
nonrequesting spouse if the spouses had filed separate tax
returns for the taxable year. Sec. 6015(d)(1), (3)(A); Cheshire
v. Commissioner, 282 F.3d 326, 332 (5th Cir. 2002), affg. 115
T.C. 183 (2000); Mora v. Commissioner, 117 T.C. 279, 290 (2001).
Section 6015(c) applies only to taxpayers who are no longer
married, are legally separated, or have been living apart for
over a 12-month period. Sec. 6015(c)(3)(A)(i). A widow or
widower is treated as a taxpayer who is no longer married. See
Jonson v. Commissioner, 118 T.C. at 124.
Respondent received from petitioner a Form 8857, Request For
Innocent Spouse Relief, for 1997 on June 3, 2002.5 The parties
5Under sec. 6015(c)(3)(B), an election for relief from joint
and several liability under sec. 6015(c) is to be made at any
time after a deficiency is asserted but not later than 2 years
after the date on which the Commissioner has begun collection
action. Respondent has not raised any issue as to the timeliness
of petitioner’s election under sec. 6015(c).
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