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equitable relief. See Rev. Proc. 2000-15, 2000—1 C.B. 447.11
Petitioner takes no exception to respondent’s use of these
guidelines to decide whether she qualifies for equitable relief.
Under these guidelines, a taxpayer such as petitioner must meet
seven threshold conditions before the Commissioner will consider
her request for equitable relief. See Rev. Proc. 2000-15, sec.
4.01, 2000-1 C.B. at 448. Respondent concedes that petitioner
has met these conditions.
Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B. at 448, lists the
circumstances in which the Commissioner will ordinarily grant
equitable relief as to unpaid liabilities reported on a joint
return. Those circumstances are:
(a) At the time relief is requested, the
requesting spouse is no longer married to, or is
legally separated from, the nonrequesting spouse, or
has not been a member of the same household as the
nonrequesting spouse at any time during the 12-month
period ending on the date relief was requested;
(b) At the time the return was signed, the
requesting spouse had no knowledge or reason to know
that the tax would not be paid. The requesting spouse
must establish that it was reasonable for the
requesting spouse to believe that the nonrequesting
spouse would pay the reported liability. * * *; and
11 Rev. Proc. 2000-15, 2000-1 C.B. 447, has been superseded
by Rev. Proc. 2003-61, 2003-32 I.R.B. 296, effective for requests
for relief filed on or after Nov. 1, 2003, and for requests for
such relief which were pending on, and for which no preliminary
determination letter had been issued as of, that date. Given
that Appeals in this case issued the notice of determination to
petitioner on Aug. 21, 2002, we conclude that this case is
controlled by Rev. Proc. 2000-15, supra.
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