§015

-11- relief from joint and several liability under section 015 (b) , (c), or (f) if various requirements are met .

If the threshol requirements are met, equitable relief under section 015(f) will ordinarily be granted with respect to an underpayment of income tax reported on a joint return if all of the followin three elements are satisfied: (1) On the date of the reque t for relief, the requesting spouse is no longer married to, or is legally separated from, the nonrequesting spouse ; (2) on the date the requesting spou