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receipts.7 Accordingly, we hold that petitioner is entitled to
relief from joint and several liability under section 6015(c) for
the years in issue.
In reaching our holding herein, we have considered all
arguments made, and, to the extent not mentioned above, we
conclude that they are moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be
entered for petitioner.
7 Even if petitioner had actual knowledge, the regulations
would excuse her from disqualification based on actual knowledge
because of the abuse present in her relationship with intervenor.
See sec. 1.6015-3(c)(2)(v), Income Tax Regs.
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Last modified: November 10, 2007