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(c)(1)2; Block v. Commissioner, 120 T.C. 62, 66 (2003).
Consequently, if there is no deficiency for the year for which
relief is sought, relief from joint and several liability is not
available under either subsection. See Washington v.
Commissioner, 120 T.C. 137, 146-47 (2003); see also Hopkins v.
Commissioner, 121 T.C. 73, 88 (2003); Block v. Commissioner,
supra; Ewing v. Commissioner, 118 T.C. 494, 497-498 n.4 (2002).
2 Sec. 6015(b) and (c) provides in part:
SEC. 6015(b). Procedures for Relief from Liability
Applicable to All Joint Filers.--
(1) In General.--Under procedures prescribed by
the Secretary, if–
* * * * * * *
(B) on such return there is an
understatement of tax attributable to erroneous
items of 1 individual filing the joint return;
* * * * * *
(c). Procedures to Limit Liability for Taxpayers No
Longer Married or Taxpayers Legally Separated or Not Living
Together.--
(1) In General.--Except as provided in this
subsection, if an individual who has made a joint
return for any taxable year elects the application of
this subsection, the individual’s liability for any
deficiency which is assessed with respect to the return
shall not exceed the portion of such deficiency
properly allocable to the individual under subsection
(d).
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