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(2000), affd. 282 F.3d 326 (5th Cir. 2002); Butler v. Commissioner,
supra.
A. Whether Petitioner Is Entitled to Equitable Relief
Section 6015(f) provides:
SEC. 6015(f). Equitable Relief.–-Under procedures
prescribed by the Secretary, if–-
(1) 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
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
Section 6015(b) provides a spouse relief from joint liability
for an “understatement” (as defined in section 6662(d)(2)(A)) of
tax attributable to erroneous items of the other spouse.5 With
regard to the case herein, petitioner does not seek relief from an
understatement of tax but rather from that portion shown on the
1989 joint return that was not paid when the return was filed.
Because there is no understatement of tax for 1989, relief is not
available to petitioner under section 6015(b).
Section 6015(c) provides relief from joint liability for
spouses who filed a joint return if they are no longer married, are
5 Sec. 6662(d)(2)(A) defines an understatement as the
excess of the amount of tax required to be shown on the return over
the tax imposed which is shown on the return, reduced by any
rebate.
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