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OPINION
A. Positions of the Parties
Respondent determined that petitioner is not entitled to
relief from joint liability under section 6015(b), (c), and (f).
Petitioner contends that respondent’s determination that
petitioner does not qualify for relief under section 6015(f) was
an abuse of discretion. We agree with petitioner.
To prevail, petitioner must show that respondent’s denial of
equitable relief from joint liability under section 6015(f) was
an abuse of discretion. Jonson v. Commissioner, 118 T.C. 106,
125 (2002); Cheshire v. Commissioner, 115 T.C. 183, 198 (2000),
affd. 282 F.3d 326 (5th Cir. 2002); Butler v. Commissioner, 114
T.C. 276, 292 (2000).
B. Relevance of All the Facts and Circumstances to the
Commissioner’s Determination Under Section 6015(f)
Section 6015(f) provides:
SEC. 6015(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 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. [Emphasis added.]
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Last modified: May 25, 2011