Homer L. Richardson - Page 71

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          Hence, the scenario at bar simply does not present the type of              
          disadvantage and unfairness contemplated by the section 6015(b)             
          criteria.  To reiterate, Mrs. Richardson does not qualify for               
          relief from joint and several liability under section 6015(b)(1).           
          As a final note, Mrs. Richardson does not seek equitable relief             
          under section 6015(f).                                                      
               To reflect the foregoing,                                              

                                                  Appropriate orders and              
                                             decisions for respondent will            
                                             be entered.                              

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