Opinion ID: 3051730
Heading Depth: 4
Heading Rank: 2

Heading: It relieves a separated spouse from an under-

Text: statement of tax attributable to the other spouse if the joint filers are living apart, no longer married, or legally separated, id. § 6015(c); and 3. It authorizes equitable relief from an understatement or underpayment of tax if a petitioning spouse does not qualify for relief under either of the first two options, id. § 6015(f). Section 66 provides similar relief from joint liability pursuant to community property laws. Like § 6015, § 66 provides relief for separated spouses and innocent spouses. See, e.g., 26 U.S.C. § 66(a) (addressing treatment of community property income for separated spouses); see also id. § 66(c) (providing relief for innocent spouses).