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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; * * *.
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