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Section 6015(c) provides procedures for an individual party
to a joint return to elect to limit liability to the amount of a
deficiency properly allocable to that individual. Petitioner has
not made such an election and, in any event, has not shown that
any portion of the deficiency is properly allocable to Xavier
White. Petitioner’s knowledge with respect to the items giving
rise to the deficiency also disqualifies her under section
6015(c). Sec. 6015(c)(3)(C).
Section 6015(f) provides for equitable relief if, taking
into account all of the facts and circumstances, it is
inequitable to hold an individual liable for a deficiency. (A
similar limitation applies to relief under section 6015(b).)
Taking into account all of the facts and circumstances shown in
this case, we are not persuaded that it is inequitable to hold
petitioner liable for the deficiency and addition to tax for
2002. That deficiency results from overstatement of deductions
on a return belatedly prepared with her participation, on which
she signed her own name and her husband’s. As far as the record
reflects, the excessive deductions claimed were based on
representations by petitioner as to the nature of expenditures
represented by checks signed by her and by alleged receipts
bearing her name. See Rev. Proc. 2003-61, 2003-2 C.B. 296. She
is not entitled to relief under section 6015.
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Last modified: November 10, 2007