Opinion ID: 183009
Heading Depth: 3
Heading Rank: 1

Heading: 6015-5(b)(1); see also IRS Rev.

Text: Proc.2003-61 ' 4.01(3); 26 U.S.C. ' 6630(a). 5 Lantz v. Commissioner, 607 F.3d 479, 480 (7th Cir. 2010) (internal citations omitted) (alterations in original). As the foregoing passage indicates, the two-year deadline for seeking relief under section 6015(f) does not arise from section 6015 but rather comes from the Treasury regulation implementing subsection 6015(f). Subsections (b) and (c) of section 6015 also provide avenues of relief for innocent spouses, but, in contrast to subsection (f), both contain two-year filing deadlines for seeking such relief. Subsection (b) provides: Under procedures prescribed by the Secretary [of Treasury], ifB (A) a joint return has been made for a taxable year; (B) on such return there is an understatement of tax attributable to erroneous items of one individual filing the joint return; (C) the other individual filing the joint return establishes that in signing the return he or she did not know, and had no reason to know, that there was such understatement; 6 (D) taking into account all the facts and circumstances, it is inequitable to hold the other individual liable for the deficiency in tax for such taxable year attributable to such understatement; and (E) the other individual elects (in such form as the Secretary may prescribe) the benefits of this subsection not later than the date which is 2 years after the date the Secretary has begun collection activities with respect to the individual making the election, then the other individual shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent such liability is attributable to such understatement. 26 U.S.C. ' 6015(b)(1) (emphasis added). Subsection (c) provides for an allocation of liability if the signer of a joint return is divorced, legally separated, or no longer living in the same household as the individual with whom the signer filed the joint return. In a provision paralleling subsection (b)(1)(E), subsection (c) provides that a taxpayer seeking relief under (c) must elect such relief Anot later than 2 years after the date on which the [Secretary] has begun collection activities with respect to 7 the individual making the election.@ 26 U.S.C. ' 6015(c)(3)(B).