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individual who files a joint return.2 Relief from the 1999
underpayment is not available to Ms. Wang under section 6015(b)
or (c). Thus Ms. Wang has satisfied section 6015(f)(2).
As contemplated by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2000-15, sec. 4.02, 2000-1
C.B. 447, 448, to be used in determining whether an individual
qualifies for relief under that section.3 Rev. Proc. 2000-15,
sec. 4.01, 2001-1 C.B. at 448, sets forth the threshold
conditions that must be satisfied before the Commissioner will
consider a request for equitable relief under section 6015(f).
2Sec. 6015 provides, in pertinent part, as follows:
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN.
(f) Equitable Relief.--Under procedures prescribed by
the Secretary, if–-
(1) taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either); and
(2) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
3The guidelines applicable herein are set forth in Rev.
Proc. 2000-15, 2000-1 C.B. 447, which was in effect at the time
Ms. Wang's request for relief was made. Rev. Proc. 2000-15,
supra, has been superseded by Rev.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.
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Last modified: May 25, 2011