Election precluded.
The election under par. (g) or (h) may not be made if any of the following conditions applies: 1.
(1)#
The amount shown as tax upon that joint return is not paid in full at or before the time the joint return is filed.
(2)#
Four or more years from the last day prescribed by law for filing the return for that taxable year have elapsed, determined without regard to any extension of time granted to either spouse.
(3)#
There has been sent to either spouse, with respect to that taxable year, a notice of adjustment under ss. 71.74 to 71.77 and the spouse, as to that notice, files a petition for redetermination under subch. XIV, except that, if both spouses request and the department consents, the election under par. (g) may be made.
(4)#
Either spouse has commenced a suit in any court for the recovery of any part of the tax for that taxable year.
(5)#
Either spouse has entered into a closing agreement with respect to that taxable year or if any civil or criminal case arising against either spouse with respect to that taxable year has been compromised.