Lisa Marie Pierce - Page 18

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          supported by evidence but in no way appears to have affected the            
          reporting of items on the return and does not outweigh the fact             
          that petitioner had an affirmative duty to evaluate and check the           
          return.  Although the return was sent without payment, it                   
          correctly reported petitioner's and Mr. Pierce's tax liability.             
               Taking into account all of the facts and circumstances, it             
          would not be inequitable to hold petitioner liable for the                  
          underpayment in question.  Consequently, respondent's denial of             
          petitioner's request for equitable relief under section 6015(f)             
          is not an abuse of discretion.  Based on the facts and                      
          circumstances in this case, many of the factors in Rev. Proc.               
          2000-15, sec. 4.03, 2001-C.B. at 448, are neutral.  The negative            
          factors discussed above outweigh any positive factors in favor of           
          relief.  Based on the record before this Court, we do not find              
          respondent's denial of section 6015 relief to be arbitrary,                 
          capricious, or without sound basis in fact or law.                          
               The Court has considered all of the other arguments made by            
          petitioner, and, to the extent they remain unaddressed, concludes           
          they are without merit.  We hold that respondent correctly                  
          determined that collection by levy should proceed.                          
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             for respondent.                          






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