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Whether Respondent Appropriately Denied Petitioner Equitable
Spouse Relief Pursuant to Section 6015(f)
On February 4, 1999, petitioner submitted a Form 8857,
Request for Innocent Spouse Relief, to the IRS. The Form 8857
was forwarded to the IRS Appeals Office, and the claim was
assigned to an Appeals Officer who, after meeting with
petitioner, made petitioner a settlement offer that petitioner
rejected. In a September 22, 1999, letter, the Appeals Officer
informed petitioner that he had determined that petitioner is not
entitled to relief pursuant to either subsection (b)(1) or (f) of
section 6015.
Section 6015(f) provides as follows:
(f) Equitable Relief.--Under procedures prescribed
by the Secretary, if–-
(1) taking into account all the facts and
circumstances, it is inequitable to hold the
individual liable for any unpaid tax or any
deficiency (or any portion of either); and
(2) relief is not available to such
individual under subsection (b) or (c),
the secretary may relieve such individual of such
liability.
In deciding above whether petitioner qualified for relief
pursuant to section 6015(b)(1), we have held that petitioner had
reason to know of the understatement of tax on petitioners' 1992
return. The parties stipulated that petitioner's husband always
kept petitioner informed about everything in which he was
involved. Indeed, we have found that petitioner was fully
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