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and petitioner submitted the Form 8857 shortly after her receipt
of the notice of deficiency. Therefore, petitioner is eligible
to request relief under section 6015(c).
In general, section 6015(c) allows proportionate relief from
joint and several liability by relieving the requesting spouse
from liability for items giving rise to a deficiency that would
have been allocable to the nonrequesting spouse had they filed
separate returns. See sec. 6015(c)(1); see also sec.
6015(d)(3)(A). Thus, we must determine whether the items giving
rise to the deficiencies in this case are allocable to petitioner
or intervenor.
The items giving rise to the deficiencies, including the
unreported gross receipts, related to the operation of the
businesses. Section 1.6015-3(d)(2)(iii), Income Tax Regs.,
provides that omitted items of business income are allocated to
the spouse who owned the business. Petitioner and respondent
agree that all items giving rise to the deficiencies are
allocable to intervenor because intervenor was the true owner of
the businesses. Intervenor argues that the unreported gross
receipts are allocable to petitioner.5
5 Other items giving rise to the deficiencies include the
disallowed Schedule C expenses and the self-employment taxes.
Intervenor does not address these items on brief. We assume
that, since intervenor listed himself as the sole proprietor on
the Schedules C on which the expense deductions were claimed and
because he identified himself as “self-employed” while he
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