Zenobia Elisia Clary Ziegler - Page 10

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          parties disagree, however, regarding whether it is inequitable to           
          hold petitioner liable for the 1998 deficiency assessment, taking           
          into account all of the relevant facts and circumstances.  Sec.             
          6015(f)(1).  Consequently, we must decide whether respondent                
          abused his discretion in determining that petitioner was not                
          entitled to relief under section 6015(f).6  Cheshire v.                     
          Commissioner, 115 T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th             
          Cir. 2002); Butler v. Commissioner, supra at 291-292.                       
               Pursuant to section 6015(f), the Commissioner has prescribed           
          procedures in Rev. Proc. 2000-15, supra, that are to be used in             
          determining whether an individual qualifies for relief under that           
          section.7  Rev. Proc. 2000-15, sec. 4.01, lists seven threshold             
          conditions that must be satisfied before the IRS will consider a            
          request for relief under section 6015(f).  Subsequent to our May            
          14, 2003, order, respondent eliminated Rev. Proc. 2000-15, sec.             
          4.01(4), as a threshold condition for relief in this case.                  
          Respondent concedes that the remaining threshold conditions are             
          satisfied in this case.                                                     

          divorced, legally separated, or otherwise living apart.  Refunds            
          are not available under section 6015(c).  Sec. 6015(g)(3).                  
               6We consider respondent’s July 3, 2003, determination as the           
          final determination in this case.                                           
               7On Aug. 11, 2003, the Commissioner issued Rev. Proc. 2003-            
          61, 2003-32 I.R.B. 296, which supersedes Rev. Proc. 2000-15,                
          2000-1 C.B. 447, effective for requests for relief filed on or              
          after Nov. 1, 2003.                                                         

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