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6015(b) and (c) are unavailable. Petitioner is not eligible for
relief under either section 6015(b) or (c).
Section 6015(f) provides:
SEC. 6015(f). Equitable Relief.–-Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either); and
(2) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
To prevail, petitioner must show that respondent’s denial of
equitable relief 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 (2000), affd. 282
F.3d 326 (5th Cir. 2002); Butler v. Commissioner, 114 T.C. 276,
292 (2000). As directed by section 6015(f), the Commissioner
prescribed procedures to use in determining whether the
requesting spouse qualifies for relief under section 6015(f).
Those procedures are found in Rev. Proc. 2000-15, 2000-1 C.B.
447.2 The revenue procedure includes a partial list of the
positive and negative factors to be considered, including whether
the requesting spouse is divorced, whether the requesting spouse
2 Rev. Proc. 2000-15, sec. 3, 2000-1 C.B. 447, 448, is
applicable for any liability for tax arising on or before July
22, 1998, that was unpaid on that date.
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Last modified: May 25, 2011