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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
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Last modified: March 27, 2008