Rosalinda E. Alt - Page 18




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          Respondent’s denial of relief is reviewed under an abuse of                   
          discretion standard.  Cheshire v. Commissioner, 115 T.C. 183, 198             
          (2000); Butler v. Commissioner, 114 T.C. at 292.                              
               Considering the facts and circumstances of this case, we                 
          held under section 6015(b)(1)(D) that it is not inequitable to                
          hold petitioner liable for the deficiencies.  The language of                 
          section 6015(f)(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)”              
          does not differ significantly from the language of section                    
          6015(b)(1)(D), “taking into account all the facts and                         
          circumstances, it is inequitable to hold the other individual                 
          liable for the deficiency in tax for such taxable year                        
          attributable to such understatement”.12  Butler v. Commissioner,              


               11(...continued)                                                         
                    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.             
               12  Additionally, the language in both sections is similar               
          to the language in former sec. 6013(e)(1)(D), “taking into                    
          account all the facts and circumstances, it is inequitable to                 
          hold the other spouse liable for the deficiency in tax for such               
          taxable year attributable to such substantial understatement”.                
          Butler v. Commissioner, 114 T.C. 276, 291 (2000); see Mitchell v.             
          Commissioner, 292 F.3d 800, 806 (D.C. Cir. 2002) (“Subsection (f)             
          has no statutory antecedent as a stand alone provision, but has               
                                                               (continued...)           





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