- 71 - 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.Page: Previous 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71
Last modified: May 25, 2011