- 6 -
2000-15, 2000-1 C.B. 447. In addition, petitioner did not
establish that she had not benefited from the TDI income or the
earned income credit refund. Accordingly, respondent’s denial of
relief pursuant to section 6015(f) was not an abuse of
discretion. See Butler v. Commissioner, 114 T.C. 276 (2000).
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011