Chapter 1: Study Question Which of the following is correct regarding available relief under IRC Sec. 66? A. Eligible taxpayers CANNOT request both traditional and equitable relief under IRC Sec. 66. B. The taxpayers may be eligible if they filed separate income tax returns for the year. C. IRC Sec. 66 relief applies to separate and community property income. D. Community income for IRC Sec. 66 is determined by federal law.