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II. Relief Under Section 6015(b) and (c)
Section 6015(e)(1), in pertinent part, provides this Court
with jurisdiction to “determine the appropriate relief available”
under section 6015 to “an individual against whom a deficiency
has been asserted”. Consistent with that language and similar
language in section 6015(b) and (c),5 we have observed that the
existence of a tax deficiency is a prerequisite to our granting
of relief under either of those subsections. See Block v.
Commissioner, 120 T.C. 62, 66 (2003). Because there is no tax
deficiency asserted by respondent with respect to either the
original or amended 1996 returns, petitioner cannot qualify for
innocent spouse relief under section 6015(b) or (c).
III. Petitioner’s Eligibility To Seek Relief Under Section
6015(f)
A. Statutory Requirements
Section 6015(f) provides:
(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
5 Under sec. 6015(b)(1)(D), an individual who signed a
joint return with another individual and who is seeking innocent
spouse relief must show that “taking into account all the facts
and circumstances, it is inequitable to hold * * * [such]
individual liable for the deficiency in tax * * * attributable to
* * * [the other individual’s] understatement”. Similarly, an
individual taxpayer may seek relief pursuant to sec. 6015(c)(1)
for an “individual’s liability for any deficiency which is
assessed with respect to the return”.
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Last modified: May 25, 2011