Diane Fernandez - Page 14




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               This argument is identical to that made in Butler v.                   
          Commissioner, supra.  We concluded in Butler v. Commissioner,               
          supra, that the Commissioner’s authority is not committed solely            
          to agency discretion and is, therefore, susceptible to judicial             
          review.  We further concluded that we are well equipped to decide           
          whether it was an abuse of discretion for respondent to deny                
          relief to a taxpayer under section 6015(f).  For the same reasons           
          as more fully discussed in Butler v. Commissioner, supra, we                
          conclude that we have authority to review respondent’s denial of            
          petitioner’s claim for equitable relief.                                    
               3.  Allegations of Fact                                                
               In her petition to this Court, petitioner asserted error by            
          respondent for failing to consider certain facts in his denial of           
          innocent spouse relief.  Petitioner recited the alleged facts in            
          her petition, see supra p. 4, as bases for such error.                      
          Respondent moved to strike the paragraphs from the petition                 
          as not relevant to the determination of whether petitioner is               
          entitled to innocent spouse relief.  Petitioner is required to              
          set forth clear and concise statements of the facts on which                
          petitioner bases the assignments of error.  See Rule 34(b)(5);              
          Jarvis v. Commissioner, 78 T.C. 646, 658 (1982); Gordon v.                  
          Commissioner, 73 T.C. 736, 739 (1980); Risner v. Commissioner,              
          T.C. Memo. 1996-82.  Such facts are relevant to the issue of                








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