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Commissioner, T.C. Memo. 2005-9. Petitioner’s testimony
indicates that she was not aware of her right to request relief
under section 6015 until her husband presented her with Form 8857
to sign in September 2002. In addition, respondent did not deny
petitioner’s request for relief for taxable year 1998 based upon
the 2-year time limit but instead appears to have evaluated
petitioner’s request under the list of factors provided in Rev.
Proc. 2000-15, secs. 4.02 and 4.03, 2000-1 C.B. at 448-449.
Under these circumstances, we do not find it necessary to decide
whether the 2-year limitation period bars petitioner’s request
for relief for taxable year 1998.13 Accordingly, we include
that year in our determination of the appropriate relief
available to petitioner under section 6015(f).
If a requesting spouse has satisfied the seven threshold
conditions of Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at 448,
then Rev. Proc. 2000-15, sec. 4.02, provides that, in cases where
a liability reported on a joint return is unpaid, relief under
section 6015(f) will ordinarily be granted where all of the
following elements are satisfied: (1) At the time relief is
requested, the requesting spouse is no longer married to, or is
13 We also note that respondent granted petitioner relief
under sec. 6015(c) for taxable year 1995, which petitioner
requested in her Form 8857 filed on Sept. 13, 2002, even though
respondent’s Form 4340 for that year, dated May 5, 2004,
indicates that a collection notice for the 1995 liability was
issued on Oct. 14, 1999, which was similarly more than 2 years
before the date petitioner filed her Form 8857.
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