§61015

n : (1) Section 6015(b) allows relief for understatements of tax attributable to certain erroneous items on a return ; (2) section 6015(c) provides relief for a portion of an understatement of to to taxpayers who ar e separated or divorced ; and (3) section 61015(f) more broadl y confers on the Secretary discretion to grant equitable relief to - 6 - taxpayers who otherwise do not qualify under section 6015(b) or (c) .