- 18 -
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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