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Commissioner abused his discretion in denying relief under
section 6015(f).
Because we have determined petitioner does not qualify for
section 6015(b) relief, and petitioner does not seek review of
respondent's denial of relief under section 6015(c), we must
decide whether respondent abused his discretion in denying
petitioner relief from joint and several liability under section
6015(f). Cheshire v. Commissioner, supra at 198; Butler v.
Commissioner, supra at 292.
Pursuant to section 6015(f), the Commissioner has prescribed
procedures in Rev. Proc. 2000-15, 2000-1 C.B. 447, for
determining whether the requesting spouse qualifies for relief
under that section.12 In this case, although the notice of
determination does not state that respondent utilized the
procedures specified in Rev. Proc. 2000-15, supra, to make his
determination that petitioner is not entitled to relief under
section 6015(f), the notice of determination refers to
respondent’s analysis of factors, and we assume that respondent’s
reference to factors in the notice of determination is to the
factors enumerated in Rev. Proc. 2000-15, supra. This Court has
upheld the use of the guidelines specified in Rev. Proc. 2000-15,
12On August 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. The new revenue procedure is effective for
requests for relief filed on or after Nov. 1, 2003, and
therefore, is inapplicable here.
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