David C. Jonson and Estate of Barbara J. Jonson, Deceased - Page 30

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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                      
               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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