84 STAT. ]
PUBLIC LAW 91-679-JAN. 12, 1971
2063
(c) No manufacturer, producer, or importer shall be entitled to J/Jg^^'^t^^ '^^' credit or refund under subsection (a) unless he has in his possession such evidence of the inventories with respect to which the credit or refund is claimed as may be required by regulations prescribed by the Secretary of the Treasury or his delegate under this subsection. (d) All provisions of law, including penalties, applicable in respect Applicability. of the taxes imposed by section 4061 of such Code shall, insofar as jg^"^^' ^^- ^^'* applicable and not inconsistent with subsections (a), (b), and (c) of this section, apply in respect of the credits and refunds provided for in subsection (a) to the same extent as if the credits or refunds constituted overpayments of the taxes. Approved January 12, 1971.
Public Law 91-679 AN ACT January 12, 19 71 To amend the Internal Revenue Code of 1954 to provide that in certain cases a [H. R. 19774] spouse will be relieved of liability arising from a joint income tax return.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section-6013 of To^^^tVetums the Internal Revenue Code of 1954 (relating to joint returns of income uabiuty. tax by husband and wife) is amended by adding at the end thereof the ga^s^af *675^^^' following new subsection: 26 USC eo'i 3. " (e) SPOUSE RELIEVED or LIABILITY I N CERTAIN CASES.—
"(1) IN GENERAL.—Under regulations prescribed by the Secretary or his delegate, if— " (A) a joint return has been made under this section for a taxable year and on such return there was omitted from gross income an amount properly includable therein which is attributable to one spouse and which is in excess of 25 percent of the amount of gross income stated in the return, " (B) the other spouse establishes that in signing the return he or she did not know of, and had no reason to know of, such omission, and " (C) taking into account whether or not the other spouse significantly benefited directly or indirectly from the items omitted from gross income and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax for such taxable year attributable to such omission, then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent that such liability is attributable to such omission from gross income. " (2) SPECIAL RULES.—For purposes of paragraph (1) —
" (A) the determination of the spouse to whom items of gross income (other than gross income from property) are attributable shall be made without regard to community property laws, and " (B) the amount omitted from gross income shall be determined in the manner provided by section 6501(e)(1)(A). " ^^^ ^*^*- ^°^SEC. 2. Section 6653(b) of the Internal Revenue Code of 1954 Failure to pay. (relating to failure to pay tax) is amended by adding at the end thereof the following new sentence: " I n the case of a joint return under section 6013, this subsection shall not apply with respect to the tax of a spouse unless some part of the underpayment is due to the fraud of such spouse."
�
