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Furthermore, based on these circumstances, we in any event
would be hard pressed to conclude that it would be inequitable to
hold petitioner liable for the deficiency, as is required under
section 6015(b)(1)(D). All indications are that the Ishizakis
shared equally in the lifestyle funded by the cash transactions.
The facts at bar simply do not present the type of disadvantage
and unfairness contemplated by the section 6015(b) criteria. We
hold that petitioner is not entitled to relief under subsection
(b).
IV. Section 6015(c)
Although it would not appear that petitioner has ever
specifically advanced an argument under section 6015(c),
respondent on brief has addressed this issue. We thus say a few
words on the topic in order to more fully address the points
raised by the litigants. As a threshold consideration, a
requesting spouse is entitled to seek relief under subsection (c)
only if at the time of the request the spouses are divorced,
legally separated, or have been living apart for the preceding 12
months. Here, because the record before us fails to establish
that petitioner meets even these preliminary criteria, we can
afford him no relief under section 6015(c).
Petitioner’s request for relief in this case was made
through the vehicle of his petition filed on June 22, 1999. As
regards divorce, legal separation, or separate habitation in
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