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above in connection with the negligence additions to tax, we
agree with respondent that the items are allocable equally to
petitioner and Mr. Barnes. The amounts of the deficiencies
allocable to petitioner and Mr. Barnes under section 6015(d)
shall be determined in the Rule 155 computations by the parties,
taking into account our findings and the “tax benefit” rule of
section 6015(c)(3)(B).
C. Section 6015(f)
Section 6015(f) allows the Secretary to relieve a taxpayer
from liability where, taking into account all the facts and
circumstances, it is inequitable to hold the taxpayer liable for
any unpaid tax or deficiency (or portion thereof). Relief is
available to a taxpayer under section 6015(f) only to the extent
that it is not available under either section 6015(b) or (c).
Sec. 6015(f)(2). Because petitioner qualifies for relief under
section 6015(c) with respect to the portions of the deficiencies
allocable to Mr. Barnes under section 6015(d), we address
petitioner’s eligibility for section 6015(f) relief only with
respect to the portions of the deficiencies allocable to her.
We review the Commissioner’s denial of relief under section
6015(f) for an abuse of discretion. Butler v. Commissioner, 114
T.C. 276, 291-292 (2000). An abuse of discretion occurs where
the Commissioner acts arbitrarily, capriciously, or without sound
basis in fact. Jonson v. Commissioner, 118 T.C. 106, 125 (2002),
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