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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.
For the reasons stated above, petitioner satisfies the
requirement of section 6015(f)(2) that relief not be available
under subsection (b) or (c). Moreover, the absence of a
deficiency does not deprive us of jurisdiction over petitioner’s
claim for equitable relief under section 6015(f). See Ewing v.
Commissioner, supra at 506-507. Nor, for the reasons discussed
in the next section, is equitable relief under section 6015(f)
precluded by the absence of an unpaid tax liability.
B. Eligibility Requirements of Rev. Proc. 2000-15
Pursuant to his authority, under section 6015(f), to
prescribe “procedures” for granting equitable relief pursuant to
that provision, respondent issued Notice 98-61, 1998-2 C.B. 756,
which provided interim guidance for taxpayers seeking equitable
relief from joint and several liability. Notice 98-61 was
superseded by Rev. Proc. 2000-15, 2000-1 C.B. 447, effective
January 18, 2000, which, in turn, was superseded by Rev. Proc.
2003-61, 2003-32 I.R.B. 296, effective for requests for relief
filed on or after November 1, 2003, and for requests for relief
pending on November 1, 2003, for which no preliminary
determination letter had been issued as of that date.
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