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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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