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used in determining whether it is inequitable to hold a
requesting spouse liable for all or part of the liability for any
unpaid tax or deficiency.4 The requesting spouse must satisfy
seven conditions (threshold conditions) before the Commissioner
will consider a request for relief under section 6015(f). Rev.
Proc. 2003-61, supra. Respondent agrees that petitioner has
satisfied those threshold conditions.
Where, as here, the requesting spouse satisfies the
threshold conditions, Rev. proc. 2003-61, sec. 4.03,5 lists
factors to be considered in determining whether to grant
equitable relief. Therefore, the Court considers the factors in
Rev. Proc. 2003-61, sec. 4.03(2)(a) and (b) in determining
whether respondent abused his discretion in denying equitable
relief under section 6015(f).
In this case, petitioner satisfies only one of the factors
listed in the revenue procedure. Petitioner divorced Mr. Clark
in 2003; therefore, she satisfies the first factor. With respect
4Rev. Proc. 2000-15, 2000-1 C.B. 447, was superseded by Rev.
Proc. 2003-61, 2003-2 C.B. 296, and is effective as to requests
for relief filed on or after Nov. 1, 2003, and also is effective
for requests for relief pending on Nov. 1, 2003, as to which no
preliminary determination letter had been issued as of that date.
Petitioner’s application for relief was filed on Feb. 18, 2003,
and the report of the Appeals officer is dated Feb. 15, 2005.
Therefore, petitioner’s claim for relief was pending on Nov. 1,
2003.
5The Court need not consider Rev. Proc. 2003-61, sec. 4.02,
2003-2 C.B. at 298, since that section relates to
“underpayments”.
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