Sarah Joan Barber - Page 12

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          satisfied before the Commissioner will consider a request for               
          relief under section 6015(f).  These conditions are:                        

                    (1) The requesting spouse filed a joint return for the            
               taxable year for which relief is sought;                               
                    (2) Relief is not available to the requesting spouse              
               under sec. 6015(b) or 6015(c);                                         
                    (3) The requesting spouse applies for relief no later             
               than two years after the date of the Service’s first                   
               collection activity after July 22, 1998, with respect to the           
               requesting spouse;                                                     
                    (4) Except as provided in the next sentence, the                  
               liability remains unpaid.  A requesting spouse is eligible             
               to be considered for relief in the form of a refund of                 
               liabilities for: (a) amounts paid on or after July 22, 1998,           
               and on or before April 15, 1999; and (b) installment                   
               payments, made after July 22, 1998, pursuant to an                     
               installment agreement entered into with the Service and with           
               respect to which an individual is not in default, that are             
               made after the claim for relief is requested;                          
                    (5) No assets were transferred between the spouses                
               filing the joint return as part of a fraudulent scheme by              
               such spouses;                                                          
                    (6) There were no disqualified assets transferred to              
               the requesting spouse by the nonrequesting spouse.  If there           
               were disqualified assets transferred to the requesting                 
               spouse by the nonrequesting spouse, relief will be available           
               only to the extent that the liability exceeds the value of             
               such disqualified assets.  For this purpose, the term                  
               “disqualified asset” has the meaning given such term by                
               section 6015(c)(4)(B); and                                             
                    (7) The requesting spouse did not file the return with            
               fraudulent intent.                                                     
          Rev. Proc. 2000-15, section 4.01, supra.                                    









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