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C. Conclusion
Because, at the time of her death, Barbara did not satisfy
the eligibility requirements, David, as her personal
representative, cannot elect to limit Barbara’s joint return
liability in the manner prescribed in section 6015(c).
IV. Relief Under Section 6015(f)
A. Statutory Language
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.
B. Application to Barbara
1. Introduction
Respondent has denied Barbara relief under section 6015(f).
We have jurisdiction to review such denial of relief. Butler v.
Commissioner, 114 T.C. at 292. We review such denial of relief
to determine whether respondent abused his discretion by acting
arbitrarily, capriciously, or without sound basis in fact. See
id.; Pac. First Fed. Sav. Bank v. Commissioner, 101 T.C. 117, 121
(1993). Petitioners have failed to make that showing.
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