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Section 6015(a)(1) provides that, if an individual has made
a joint return, he or she may elect to seek innocent spouse
relief pursuant to the procedures set forth in subsection (b).
If the individual is eligible, he or she may also elect to limit
their liability pursuant to subsection (c). See sec. 6015(a)(2).
Subsections (b) and (c), read together, encompass all joint
filers who have the opportunity to seek innocent spouse relief.
Section 6015(f) provides an additional opportunity for
relief to those taxpayers who do not otherwise meet the
requirements of subsection (b) or (c). Specifically, section
6015(f) provides that if, taking into account all the facts and
circumstances, it is inequitable to hold the individual liable
for any unpaid tax or any deficiency (or any portion of either),
and relief is not available to such individual under subsection
(b) or (c), the Secretary may relieve such individual of such
liability. Section 6015(f) does not require an affirmative
election for relief as do subsections (b) and (c). We interpret
this to mean that section 6015(f) provides an additional
opportunity for relief to those individuals who elect relief
under subsection (b) or (c) but do not meet one or more of the
respective requirements of those subsections. In fact, a
prerequisite for relief under section 6015(f) is that relief is
not available under section 6015(b) or (c). See sec. 6015(f)(2).
Therefore, we conclude, before an individual may petition this
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Last modified: May 25, 2011