- 7 -
to Mr. Orsino. 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).
Contentions we have not addressed are irrelevant, moot, or
meritless.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011