- 10 - uses procedures under Rev. Proc. 2000-15, 2000-1 C.B. 447 (the revenue procedure), to determine whether an individual qualifies for relief under that section. Section 4.01 of the revenue procedure lists seven threshold conditions, including the filing of a joint return, that must be satisfied before the Commissioner will consider a request for relief under section 6015(f).8 The legislative history of section 6015 further demonstrates that Congress intended a joint return requirement to apply to section 6015(f). The conference agreement accompanying the enactment of section 6015(f) contemplates that a joint return be filed as a prerequisite for the grant of equitable relief. H. Conf. Rept. 105-599, at 254 (1998), 1998-3 C.B. 747, 1008. The agreement stated: The conference agreement does not include the portion of the Senate amendment that could provide relief in situations where tax was shown on a joint return, but not paid with the return. The conferees intend that the Secretary will consider using the grant of authority to provide equitable relief in appropriate situations to avoid the inequitable treatment of spouses in such situations. * * * 7(...continued) the Secretary may relieve such individual of such liability. 8 The revenue procedure provides, in pertinent part: 4.01 Eligibility to be considered for equitable relief. All of the following threshold conditions must be satisfied before the Service will consider a request for equitable relief under sec. 6015(f). * * * (1) The requesting spouse filed a joint return for the taxable year for which relief is sought; * * *.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011