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We review respondent’s denial of equitable relief to
petitioner under an abuse of discretion standard. Cheshire v.
Commissioner, 115 T.C. at 198; Butler v. Commissioner, 114 T.C.
276, 292 (2000). Petitioner bears the burden of proving that
respondent abused respondent’s discretion in denying him relief
under section 6015(f). Jonson v. Commissioner, 118 T.C. 106, 125
(2002).
In accordance with section 6015(f), respondent has provided
the revenue procedure to be used in determining whether an
individual qualifies for relief under that section. Where, as is
the case here, the requesting spouse satisfies the threshold
conditions set forth in section 4.01 of the revenue procedure,
section 4.03, applicable to a relief-seeking spouse in
petitioner’s situation, provides that equitable relief may be
granted under section 6015(f) “if, taking into account all the
facts and circumstances, it is inequitable to hold the requesting
spouse liable for all or part of the unpaid liability or
deficiency.” The revenue procedure provides a partial list of
positive and negative factors which respondent is to take into
account in considering whether respondent will grant an
individual full or partial equitable relief under section
6015(f). No single factor is to be determinative in any
particular case, all factors are to be considered and weighed
appropriately, and the list of factors is not intended to be
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