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Respondent does not dispute that Ms. Wang has satisfied those
threshold conditions.
Where the requesting spouse satisfies the threshold
conditions set forth in Rev. Proc. 2000-15, sec. 4.01, Rev. Proc.
2000-15, sec. 4.02 sets forth the circumstances under which the
Commissioner will ordinarily grant relief to that spouse under
section 6015(f). Ms. Wang was still married to Mr. Applegate at
the time she filed the claim for relief and thus has failed to
satisfy all of the elements of Rev. Proc. 2000-15, sec. 4.02 and
does not qualify for relief under that section.
Where, as here, the requesting spouse fails to qualify for
relief under Rev. Proc. 2000-15, sec. 4.02, the Commissioner may
nonetheless grant the requesting spouse relief under Rev. Proc.
2000-15, sec. 4.03. Rev. Proc. 2000-15, sec. 4.03(1) and (2), at
2000-1 C.B. 448, sets forth six positive and six negative factors
that are to be considered in determining whether to grant relief.
The revenue procedure makes clear that no single factor is to be
determinative in any particular case, that all factors are to be
considered and weighed appropriately, and that the list of
factors is not intended to be exhaustive.
The sole factor weighing in favor of granting relief for Ms.
Wang is that the items giving rise to the deficiency--the
Schedule A employee business expense deductions--are attributable
solely to Mr. Applegate. There are, however, several factors
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