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available: (1) Section 6015(b)(1) provides full relief from
joint and several liability; (2) section 6015(c) provides
separate tax liability available to divorced or separated
taxpayers; and (3) section 6015(f) provides equitable relief from
joint and several liability in certain circumstances if section
6015(b) and (c) are unavailable. For our purposes here we are
willing to assume that petitioner is not eligible for relief
under either section 6015(b) or (c). We then turn to section
6015(f).
Section 6015(f) provides:
SEC. 6015(f). Equitable Relief.–-Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either); and
(2) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
To prevail, petitioner must show that respondent’s denial of
equitable relief under section 6015(f) was an abuse of
discretion. Jonson v. Commissioner, 118 T.C. 106, 125 (2002);
Cheshire v. Commissioner, 115 T.C. 183, 198 (2000), affd. 282
F.3d 326 (5th Cir. 2002); Butler v. Commissioner, 114 T.C. 276,
292 (2000). As directed by section 6015(f), respondent
prescribed procedures to use in determining whether the
requesting spouse qualifies for relief under section 6015(f).
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Last modified: May 25, 2011