- 27 -
petitioner’s liability for the 1999 tax deficiency.
Consequently, her election under section 6015(c) does not allow
her to avoid liability for those taxes.
Section 6015(f) Analysis
Section 6015(f) provides an additional opportunity for
relief to those taxpayers who do not otherwise meet the
requirements of subsection (b) or (c) of section 6015.
Specifically, section 6015(f) gives respondent the discretion to
grant equitable relief from joint and several liability if
“taking into account all the facts and circumstances, it is
inequitable to hold the individual liable for any unpaid tax”.
We have jurisdiction to review respondent’s denial of
petitioner’s request for equitable relief under section 6015(f).
Jonson v. Commissioner, 118 T.C. 106, 125 (2002); Butler v.
Commissioner, 114 T.C. 276, 292 (2000). We review such denial of
relief to decide whether respondent abused his discretion by
acting arbitrarily, capriciously, or without sound basis in fact.
Jonson v. Commissioner, supra at 125; Butler v. Commissioner,
supra at 292. The review of respondent’s denial of petitioner’s
request for relief under section 6015(f) is a question of fact.
Cheshire v. Commissioner, 115 T.C. 183, 198 (2000), affd. 282
F.3d 326 (5th Cir. 2002). Petitioner bears the burden of proving
that respondent abused his discretion. Washington v.
Commissioner, 120 T.C. 137, 146 (2003); see also Alt v.
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 NextLast modified: May 25, 2011