Sandrus L. Collier - Page 15

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          1991.  We review that denial of relief for abuse of discretion.             
          Butler v. Commissioner, supra at 291-292.  Ms. Collier bears the            
          burden of proving that respondent abused respondent’s discretion            
          in denying her relief under section 6015(f).  See Jonson v.                 
          Commissioner, 118 T.C. 106, 125 (2002).                                     
               As directed by section 6015(f),11 respondent has prescribed            
          procedures in Rev. Proc. 2000-15, 2000-1 C.B. 447 (Revenue                  
          Procedure 2000-15), to be used in determining whether an individ-           
          ual qualifies for relief under that section.  Section 4.01 of               
          Revenue Procedure 2000-15 lists seven conditions (threshold                 
          conditions) that must be satisfied before the Internal Revenue              
          Service (Service) will consider a request for relief under                  
          section 6015(f).12  If a requesting spouse satisfies all of the             

               11Sec. 6015(f) provides:                                               
               SEC. 6015.  RELIEF FROM JOINT AND SEVERAL LIABILITY ON                 
                    JOINT RETURN                                                      
                    (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 indi-                
                    vidual liable for any unpaid tax or any deficiency                
                    (or any portion of either); and                                   
                         (2) relief is not available to such individ-                 
                    ual under subsection (b) or (c),                                  
               the Secretary may relieve such individual of such                      
               12Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. 448, provides:            

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