Patricia Barranco - Page 25

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          that it is not inequitable to deny petitioner the requested                 
          relief under section 6015(b)(1)(D), it follows that respondent              
          did not abuse his discretion in denying relief under section                
          6015(f).  See Alt v. Commissioner, 119 T.C. ___ (2002).                     
               In reaching our holdings, we have considered all arguments             
          the parties have made.  Arguments not addressed herein we have              
          concluded are irrelevant or without merit.                                  
               To reflect the foregoing,                                              

                                                  Decisions will be entered           
                                             for respondent.                          

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