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We find that Mrs. Haggart had reason to know of the
understatements of tax. As a result of our conclusion, we need
not determine whether Mrs. Haggart satisfies the other
requirements, and hold that Mrs. Haggart is not eligible for
relief from joint and several liability under section 6015(b).
B. Section 6015(f) Relief
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, Mrs. Haggart 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, supra at 198; 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).
Those procedures are found in Rev. Proc. 2000-15, 2000-1 C.B.
447.11 The revenue procedure includes partial lists of positive
and negative factors to be considered, including whether the
11 Rev. Proc. 2000-15, sec. 3, 2000-1 C.B. 447, 448, is
applicable for any liability for tax arising on or before July
22, 1998, that was unpaid on that date.
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