In which of the following is not a condition for relief of liability under the innocent spouse rule?
A. The person must establish that in signing the return he or she did not know, and had no reason to know, that the return understated the correct tax.
B. The deficiency must be attributable to erroneous items of the person's spouse.
C. The person is divorced from or in the process of divorcing their spouse.
D. Taking into account all the facts and circumstances, it is inequitable to hold the person liable for the deficiency.
Answer: C
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