If a joint New York State personal income tax return has been filed pursuant to the provisions of subdivision (b) or (c) of this section for a taxable year, and on such return there is a substantial understatement of New York State personal
(1) If a joint New York State personal income tax return has been filed pursuant to the provisions of subdivision (b) or (c) of this section for a taxable year, and on such return there is a substantial understatement of New York State personal income tax attributable to grossly erroneous items of one spouse, the other spouse will be relieved of liability for New York State personal income tax (including interest, penalties and other amounts) for such taxable year to the extent that such liability is attributable to such substantial understatement of New York State personal income tax attributable to grossly erroneous items if:
(i)the other spouse establishes that, in signing such return, he or she did not know, and had no reason to know, that there was such substantial understatement; and#
(i) the other spouse establishes that, in signing such return, he or she did not know, and had no reason to know, that there was such substantial understatement; and
(ii)taking into account all the facts and circumstances, including whether or not the other spouse benefited directly or indirectly from the grossly erroneous items, it is inequitable to hold the other spouse liable for the deficiency in New Yo#
(ii) taking into account all the facts and circumstances, including whether or not the other spouse benefited directly or indirectly from the grossly erroneous items, it is inequitable to hold the other spouse liable for the deficiency in New York State personal income tax for such taxable year attributable to such substantial understatement.