Mary Ellen Lepordo - Page 7




                                        - 6 -                                         
          Section 6015(c):  Relief for Taxpayers No Longer Married, Legally           
          Separated, or Not Living Together                                           
               Although petitioner stated in her request for relief that              
          she was seeking relief under section 6015(f) with respect to an             
          underpayment for each year, respondent’s final determination                
          granted partial relief of $3,267 with respect to the 2000                   
          deficiency under section 6015(c) and found petitioner liable for            
          $704.88.  Accordingly, the Court reviews respondent’s                       
          determination pursuant to section 6015(c).                                  
               Section 6015(c)(1) provides proportionate relief for any               
          deficiency that was assessed if a joint return was filed and, at            
          the time the election was made, the spouses were no longer                  
          married, they were legally separated, or they had lived apart for           
          the 12-month period ending on the date the election was filed.              
               Generally, the individual may elect to be treated as if                
          separate returns were filed, and liability is limited to that               
          portion of the deficiency that is properly allocable to the                 
          electing spouse.  See sec. 6015(c)(1), (d)(3).  The electing                
          spouse bears the burden of proving the amount of the deficiency             
          that is allocable to him except in limited circumstances.  Sec.             
          6015(c)(2).  If the IRS proves that the electing spouse had                 
          actual knowledge, at the time he signed the return, of any item             
          giving rise to the deficiency and the item was allocable to the             
          nonelecting spouse, then the election is invalid with respect to            








Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: March 27, 2008