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OPINION
We review respondent’s denial of relief under section
6015(f) for abuse of discretion.18 Butler v. Commissioner, 114
T.C. 276, 292 (2000). Petitioner bears the burden of proving
that respondent abused respondent’s discretion in denying her
relief under section 6015(f).19 See Jonson v. Commissioner, 118
T.C. 106, 125 (2002).
Section 6015(f) provides:
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN.
(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 indi-
vidual liable for any unpaid tax or any deficiency
(or any portion of either); and
(2) relief is not available to such individ-
ual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
18In so holding, we reject petitioner’s contention in her
opening brief, which she appears to abandon in her answering
brief, that “the Commissioner’s determination * * * is entitled
to a presumption of correctness”. See Butler v. Commissioner,
114 T.C. 276, 292 (2000).
19In so holding, we reject petitioner’s contention that sec.
7491(a) shifts the burden of proof to respondent in the instant
case. See Jonson v. Commissioner, 118 T.C. 106, 125 (2002). In
any event, the record establishes that respondent’s examination
of the 1995 joint return commenced in 1997. See sec. 7491(a);
Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. 105-206, sec. 3001(c), 112 Stat. 727.
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