- 20 -
amount greater than that conceded by respondent.
Petitioner's final claim for relief is under section
6015(f). That provision allows the Secretary to relieve a spouse
of liability if, taking into account all the facts and
circumstances, it is inequitable to hold the spouse liable for
any unpaid tax or deficiency and relief is otherwise not
available under section 6015(b) or (c). Cheshire v.
Commissioner, 115 T.C. 183, 198 (2000). This Court's review
under section 6015(f) is limited to whether there was an abuse of
discretion by the Secretary in denying relief. Cheshire v.
Commissioner, supra at 198; Butler v. Commissioner, 114 T.C. 276,
292 (2000). On the basis of all the facts and circumstances
discussed earlier, petitioner has not established that there was
an abuse of discretion by respondent in denying her claim for
relief under section 6015(f).
Reviewed and adopted as the report of the Small Tax
Division.
Decision will be entered
under Rule 155.7
7 For the year 1993, respondent determined that, because
of the income and expense adjustments, $3,936 of Social Security
benefits received by petitioner and Mr. Gurr is includable in
their gross income. It appears to the Court that both Mr. Gurr
and petitioner received Social Security benefits during 1993;
(continued...)
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011