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this case) confers upon the Secretary discretion to grant equitable
relief for taxpayers who otherwise do not qualify for relief under
section 6015(b) or (c).
Petitioner requested relief under section 6015 from liability
for the payment of the tax reported on the 1989 joint return that
was not paid when the return was filed. Respondent treated
petitioner’s request for relief under section 6015 as an election
under section 6015(b), (c), and (f), and determined that petitioner
was not entitled to the requested relief.
If a taxpayer’s request for relief under section 6015 is
denied, the taxpayer may petition this Court (pursuant to section
6015(e)(1)) for a review of such determination. Our jurisdiction
in cases brought under section 6015(e)(1) encompasses a review of
respondent’s determination with respect to all relief afforded by
section 6015. Ewing v. Commissioner, 118 T.C. 494, 497-507 (2002);
Fernandez v. Commissioner, 114 T.C. 324, 330-331 (2000); Butler v.
Commissioner, 114 T.C. 276, 289-290 (2000).
With regard to the case herein, petitioner seeks equitable
relief under section 6015(f) and requests the refund of all amounts
paid/applied toward the unpaid tax reported on the 1989 joint
return. To prevail, petitioner first must prove that respondent’s
denial of equitable relief from joint liability under section
6015(f) was an abuse of discretion. Jonson v. Commissioner, 118
T.C. 106, 125 (2002); Cheshire v. Commissioner, 115 T.C. 183, 198
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