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(2) if such individual is eligible to elect
the application of subsection (c), such individual
may, in addition to any election under paragraph
(1), elect to limit such individual’s liability
for any deficiency with respect to such joint
return in the manner prescribed under subsection
(c).
Where relief is not available under section 6015(b) or (c),
section 6015(f) provides an additional alternative for relief
from joint and several liability, at the discretion of the
Secretary, if it would be inequitable to hold the taxpayer liable
for any unpaid tax or deficiency. Rev. Proc. 2003-61, 2003-2
C.B. 296.
B. Relief Under Section 6015(b) and (c)
Relief under section 6015(b) or (c) is premised on the
existence of a deficiency. Sec. 6015(b)(1)(B) and (c)(1); Block
v. Commissioner, 120 T.C. 62, 65-66 (2003). Since this case does
not involve a deficiency or an understatement, relief under
section 6015(b)(1) or (c) is not available.
C. Relief Under Section 6015(f)
The Tax Court has jurisdiction to review a denial of
equitable relief. Fernandez v. Commissioner, 114 T.C. 324, 328-
330 (2000). The Tax Court reviews respondent’s denial of relief
to determine whether respondent’s determination was arbitrary,
capricious, clearly unlawful, or without sound basis in law or
fact. Ewing v. Commissioner, 122 T.C. 32, 39 (2004).
Where relief is not available under section 6015(b) or (c),
petitioner may be entitled to relief if it would be “inequitable
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