Zenobia Elisia Clary Ziegler - Page 5

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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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