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respondent considered weighed in favor of granting petitioner
innocent spouse relief. Respondent abused his discretion in
denying petitioner relief from liability, and it would be
inequitable to hold petitioner responsible for the liability.
Accordingly, she is entitled to relief, pursuant to section
6015(f), from the outstanding balance of the 2001 underpayment.
Contentions we have not addressed are irrelevant, moot, or
meritless.
An appropriate decision
will be entered.
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Last modified: November 10, 2007