- 13 -
Washington v. Commissioner, supra at 146-147; see also Hopkins v.
Commissioner, 121 T.C. 73, 88 (2003).
B. Section 6015(c)
Section 6015(c) provides relief from joint liability for
spouses who filed a joint return if they are no longer married,
are legally separated, or have lived apart for a 12-month period.
Such spouses may elect to be treated, for purposes of determining
tax liability, as if separate returns had been filed. Section
6015(c)(1) provides proportionate relief for any “deficiency
which is assessed with respect to the return”. Relief is not
available under section 6015(c) with respect to an unpaid
liability for tax reported on the return. As noted, in the
present case, petitioner is seeking relief of the unpaid tax
liabilities reported as due on the 1995, 1997, and 1998 joint
returns. Because there is no “deficiency” for 1995, 1997, and
1998, relief is not available to petitioner under section
6015(c). See Washington v. Commissioner, supra; see also Hopkins
v. Commissioner, supra.
C. Section 6015(f)
Therefore, the only remaining opportunity for relief
available to petitioner is section 6015(f). Section 6015(f)
provides as follows:
SEC. 6015(f). Equitable Relief.--Under procedures
prescribed by the Secretary, if-–
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