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respect to the year at issue that are not set forth in Revenue
Procedure 2000-15 and that weigh in favor of granting her relief
under section 6015(f).
Based upon our examination of the entire record before us,
we find that petitioner has failed to carry her burden of
showing that respondent abused respondent’s discretion in denying
her relief under section 6015(f) with respect to taxable year
1995.
We have considered all of the contentions and arguments of
the parties that are not discussed herein, and we find them to be
without merit, irrelevant, and/or moot.
To reflect the foregoing,
Decision will be entered
for respondent.
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