- 7 -
Commissioner, 121 T.C. 73, 88 (2003). Because the liabilities
from 1989 and 1990 are due to underpayments with respect to
amounts reported on joint returns, petitioner may obtain relief,
if at all, only under section 6015(f).
We have jurisdiction to review respondent’s denial of
petitioner’s request for equitable relief under section 6015(f).
Jonson v. Commissioner, 118 T.C. 106, 125 (2002), affd. 353 F.3d
1181 (10th Cir. 2003); Butler v. Commissioner, 114 T.C. 276, 292
(2000). We review such denial of relief to decide whether
respondent abused respondent’s discretion by acting arbitrarily,
capriciously, or without sound basis in fact. Jonson v.
Commissioner, supra at 125; Butler v. Commissioner, supra at 292.
Whether respondent’s denial of petitioner’s request for relief
under section 6015(f) was an abuse of discretion is a question of
fact. Cheshire v. Commissioner, 115 T.C. 183, 198 (2000), affd.
282 F.3d 326 (5th Cir. 2002). Petitioner bears the burden of
proving an abuse of discretion. Washington v. Commissioner, 120
T.C. 137, 146 (2003); see also Alt v. Commissioner, 119 T.C. 306,
311 (2002) (“Except as otherwise provided in section 6015,
petitioner bears the burden of proof.”); Jonson v. Commissioner,
supra at 113 (same).
As directed by section 6015(f), the Commissioner has
prescribed procedures to determine whether a taxpayer qualifies
for relief from joint and several liability. These procedures
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011