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cohabited at any time during their lengthy divorce proceedings.
Hence, we hold that petitioner has failed to show that he is
eligible to seek relief under section 6015(c).
Lastly, we note that because no party has either mentioned
or discussed section 6015(f), we do not consider the question of
relief pursuant to subsection (f) to be properly before the
Court, and we decline to address it further.
To reflect the foregoing,
Decision will be entered
for respondent.
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