- 17 -
the Service determines that it would be inequitable to hold the
requesting spouse liable for such liability.
Turning to the threshold conditions of section 4.01 of
Revenue Procedure 2000-15, the parties agree or do not dispute
that Ms. Collier satisfies all of those conditions for each of
the taxable years 1988 through 1991 except Ms. Collier apparently
contends that she does not satisfy for taxable year 1990 or
taxable year 1991 the threshold condition set forth in section
4.01(1) of Revenue Procedure 2000-15 (i.e., the requesting spouse
jointly filed with the nonrequesting spouse a tax return for the
taxable year for which the requesting spouse is seeking relief
under section 6015(f)).13
13Ms. Collier assumes incorrectly that if the Court were to
conclude that it has jurisdiction over her claim for relief under
sec. 6015(f) for each of the taxable years 1990 and 1991, the
Court would have found that she jointly filed a tax return with
Mr. Collier for each of those years. Proceeding upon that
erroneous assumption, Ms. Collier presents her position as to
whether she is entitled for all of the taxable years at issue,
including 1990 and 1991, to relief under sec. 6015(f) pursuant to
the procedures set forth in Revenue Procedure 2000-15 by contend-
ing, in the alternative, that she jointly filed tax returns with
Mr. Collier for 1990 and 1991 and therefore satisfies the thresh-
old condition set forth in sec. 4.01(1) of Revenue Procedure
2000-15 for all of the taxable years at issue. We have held that
the joint filing of a tax return is not a prerequisite to our
jurisdiction under sec. 6015(e)(1). Consequently, in determining
whether we have jurisdiction over the taxable years 1990 and
1991, we did not address Ms. Collier’s contention that she did
not jointly file returns with Mr. Collier for those two years.
We shall now address that contention in the context of determin-
ing whether Ms. Collier satisfies the threshold condition set
forth in sec. 4.01(1) of Revenue Procedure 2000-15 with respect
to each of the taxable years 1990 and 1991. Of course, if we
(continued...)
Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 NextLast modified: May 25, 2011