- 6 -
the denial of equitable relief by the IRS was an abuse of
discretion. Washington v. Commissioner, supra at 146; Jonson v.
Commissioner, 118 T.C. 106, 125 (2002); Cheshire v. Commissioner,
115 T.C. 183 (2000), affd. 282 F.3d 326 (5th Cir. 2002).
Pursuant to section 6015(f), the Commissioner has prescribed
guidelines setting forth various factors considered in
determining whether a taxpayer is entitled to equitable relief
under section 6015(f). Rev. Proc. 2000-15, 2000-1 C.B. 447.
Among the factors against granting of relief are: (1) The unpaid
liability is attributable to the requesting spouse; (2) the
requesting spouse knew or had reason to know that the reported
liability would be unpaid at the time the return was signed; (3)
the requesting spouse significantly benefited (beyond normal
support) from the unpaid liability; and (4) the requesting spouse
will not suffer economic hardship if relief is denied.
Petitioner has failed to establish that there was an abuse
of discretion by respondent in denying her relief under section
6015(f). Her sole argument is that, at the time the amended
return was filed in 1998, she was unemployed and did not have the
assets or resources to pay the tax. She had previously been
employed, and, although she may have been unemployed at the time
the amended return was filed, she thereafter resumed employment.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011