| http://www.w3.org/ns/prov#value | - - 5 -A. Relief From Joint and Several Liability Under Section 6015(b) Section 6015(b)(1) authorizes the Commissioner to grantrelief from joint and several liability for tax (includinginterest, penalties, and other amounts) if the taxpayerrequesting relief satisfies each of the following fiverequirements of subparagraphs (A) through (E): (A) a joint return has been made for a taxable year; (B) on s
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