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On July 26, 2001, petitioner filed a Form 8857, Request for
Innocent Spouse Relief, for 1998 requesting a refund of $923.
On February 28, 2002, respondent sent petitioner a preliminary
denial of her request for relief pursuant to section 6015(f),
because the liability had been paid in full before petitioner
filed her claim. On March 12, 2002, petitioner filed a Statement
of Disagreement regarding the denial of her request for relief.
On March 28, 2002, respondent issued a final notice denying
petitioner relief from the 1998 joint liability. Respondent’s
denial rested solely upon Rev. Proc. 2000-15, sec. 4.01(4), 2000-
1 C.B. 447, 448, which requires, with certain exceptions, that
the disputed tax liability must remain unpaid in order for the
Internal Revenue Service (IRS) to consider a request for
equitable relief under section 6015(f). In denying petitioner
relief under section 6015(f), respondent did not consider all of
the factors set forth in Rev. Proc. 2000-15, supra. Petitioner
timely filed a petition seeking redetermination of respondent’s
denial of relief from joint liability for 1998.2 A trial was
held on December 3, 2002.
On April 21, 2003, we filed our opinion in Washington v.
Commissioner, 120 T.C. 137 (2003), in which we held that section
6015 applies to the full amount of any preexisting tax liability
2Petitioner’s ex-husband, Mr. Ziegler, died on May 10, 2002,
before respondent notified him of these proceedings.
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