Tracy Jodette August - Page 6




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                         (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.                                                             
               Respondent denied petitioner relief under section 6015(f).             
          We have jurisdiction to review such a denial of relief.  Ewing v.           
          Commissioner, 118 T.C. 494 (2002) (holding that the Court had               
          jurisdiction over the requesting spouse’s claim for equitable               
          relief pursuant to section 6015(f) regarding the underpayment of            
          tax shown on the joint return).  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,             
          supra at 292.                                                               
               As directed by section 6015(f), the Commissioner prescribed            
          procedures in the revenue procedure to be used in determining               
          whether an individual qualifies for relief under that section.              
          Section 4.01 of the revenue procedure lists seven threshold                 
          conditions that must be satisfied before the Commissioner will              
          consider a request for relief under section 6015(f).  Respondent            
          concedes that petitioner meets all of the threshold conditions.             
               Where, as here, the requesting spouse satisfies the                    
          threshold conditions, section 4.02(1) of the revenue procedure              






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