- 14 -
197 & n.3 (2001). Section 6015(c)(3)(C) does not require actual
knowledge on the part of the requesting spouse as to whether the
entry on the return is or is not correct. Id. Respondent bears
the burden of proving that the requesting spouse had actual
knowledge. Sec. 6015(c)(3)(C). This Court has held that the
level of respondent’s burden is a preponderance of the evidence.
Culver v. Commissioner, supra at 196.
For the reasons stated above, we conclude that petitioner
had actual knowledge of Mrs. Parker’s pension distributions.
Accordingly, the benefits of section 6015(c) are unavailable to
petitioner.
Finally, petitioner requests that the Court grant him relief
from the tax and penalty under section 6015(f). Respondent
argues that he did not abuse his discretion in denying
petitioner’s claim for relief under section 6015(f) because
petitioner did not satisfy the criteria for relief provided in
Rev. Proc. 2000-15, 2000-1 C.B. 447 (the revenue procedure).
Section 6015(f) confers discretion on the Secretary (and the
Secretary has delegated that discretion to respondent) to grant
innocent spouse relief to an individual who cannot obtain relief
under section 6015(b) or (c). This relief is available if,
taking into account all the facts and circumstances, it is
inequitable to hold the individual liable for any unpaid tax or
deficiency (or portion of either). Sec. 6015(f)(1).
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