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taxpayers who otherwise do not qualify under section 6015(b) or
(c).
A requisite to granting relief under section 6015(b) or (c)
is the existence of a tax deficiency. Sec. 6015(b)(1)(B) and
(c)(1); Block v. Commissioner, 120 T.C. 62, 66 (2003). If there
is no deficiency for the year for which relief is sought, relief
from joint and several liability is not available under section
6015(b) or (c). Washington v. Commissioner, 120 T.C. 137, 147-
148 (2003); Block v. Commissioner, supra. In this case, for the
year in question, there is an underpayment of tax arising from a
filed income tax return on which the tax shown on the return was
not paid. There is no deficiency arising from the issuance by
respondent of a notice of deficiency. Therefore, because there
is no deficiency, but merely an underpayment of tax, petitioner
is not entitled to relief under section 6015(b) or (c). To that
extent, therefore, respondent is sustained.
However, petitioner falls under the equitable relief
provision of section 6015(f). Section 6015(f) provides, in part,
that a taxpayer may be relieved from joint and several liability
if it is determined that, taking into account all the facts and
circumstances, it is inequitable to hold the taxpayer liable for
the unpaid tax, and relief is not available under section 6015(b)
or (c). Because petitioner is not eligible for relief under
section 6015(b) or (c), she satisfies the second requirement of
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