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standard in Cheshire she does not qualify for relief pursuant to
section 6015(c).
The final opportunity for relief under the statute lies in
section 6015(f), which 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.
We have jurisdiction to review, for abuse of discretion, the
Commissioner’s denial of relief under this subsection. See
Butler v. Commissioner, 114 T.C. 276, 292 (2000); see also
Fernandez v. Commissioner, 114 T.C. 324 (2000). In this case,
petitioner significantly benefited from the omitted income. See
Kistner v. Commissioner, T.C. Memo. 1995-66 (cited in Butler v.
Commissioner, supra at 291). Among other things, she made
5(...continued)
concerning whether Mr. Browne advised petitioner that Mr.
Mitchell’s failure to effect a rollover of the transfer refund
distribution within 60 days of receipt could produce adverse tax
consequences. On the basis of the demeanor evidence, as well as
Mr. Browne’s apparent involvement in the preparation of a
counterfeit Form 1099 to be submitted to respondent’s agents, we
find petitioner’s version of events more credible and conclude
that she had no knowledge that her 1991 return when signed was
incorrect.
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