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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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Last modified: May 25, 2011