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As directed by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2000-15, 2000-1 C.B. 447,
that are to be used in determining whether it would be
inequitable to hold a requesting spouse liable for all or part of
the liability for any unpaid tax or deficiency. The requesting
spouse must satisfy seven conditions (threshold conditions)
before the Commissioner will consider a request for relief under
section 6015(f). Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at
448. Respondent agrees that in this case those threshold
conditions are satisfied.
Where, as here, the requesting spouse satisfies the
threshold conditions, Rev. Proc. 2000-15, sec. 4.02(1), 2000-1
C.B. at 448, sets forth the circumstances under which relief
under section 6015(f) will ordinarily be granted in a case where
a liability is reported in a joint return but not paid. Relief
under section 6015(f) will be granted for an unpaid tax liability
reported on a joint return if all of the following elements are
satisfied:
(a) At the time relief is requested, the
requesting spouse is no longer married to, or is
legally separated from, the nonrequesting spouse * * *;
(b) At the time the return was signed, the
requesting spouse had no knowledge or reason to know
that the tax would not be paid. * * *; and
(c) The requesting spouse will suffer economic
hardship if relief is not granted. * * *
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Last modified: May 25, 2011