Kathleen Patricia Peters - Page 13




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          deduction should be allocated to Mr. Elesh.  Sec. 6015(c)(2);               
          Rowe v. Commissioner, supra.  Under the circumstances of this               
          case, we find that the record is sufficient to show that the                
          entire amount of the deductions should be allocated to Mr. Elesh:           
          While respondent argues that petitioner knew that Mr. Elesh made            
          cash contributions and that petitioner herself made cash                    
          contributions, the record indicates that no such contributions              
          were made by either individual.  Because Mr. Elesh alone was                
          responsible for the deductions, and because petitioner had no               
          involvement with the preparation of the return, we find that an             
          allocation entirely to Mr. Elesh is appropriate in this case.               
          Section 6015(f) Relief                                                      
               The final avenue for relief under section 6015 is the                  
          equitable relief which may be afforded by section 6015(f).  This            
          relief is available to taxpayers who are not otherwise entitled             
          to section 6015 relief if, taking into account all the facts and            
          circumstances, it is inequitable to hold the taxpayer liable for            
          any unpaid tax or deficiency (or portion thereof).  Sec.                    
          6015(f)(1) and (2).  Because equitable relief is discretionary,             
          we review the Commissioner’s denial of relief for an abuse of               
          that discretion.  Cheshire I, supra at 198.  The Commissioner’s             
          exercise of discretion is entitled to due deference; in order to            



          7(...continued)                                                             
          note 5 regarding the applicability of this regulation.                      





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