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As discussed above, petitioner satisfies the requirement of
section 6015(f)(2) that relief is not available under subsection
(b) or (c). We turn then to the equitable test of section
6015(f)(1).
Pursuant to the authority granted in section 6015(f),
respondent has prescribed “procedures” to use in determining
whether a spouse qualifies for relief under section 6015(f). The
factors listed in those procedures have been applied by this
Court. Washington v. Commissioner, 120 T.C. 137, 147-152 (2003).
At the time that petitioner filed his petition, March 25, 2003,
those procedures were found in Rev. Proc. 2000-15, 2000-1 C.B.
447.3 Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at 448, lists
seven threshold conditions that must be satisfied before
respondent will consider a request for relief under section
6015(f). The threshold conditions are as follows:
(1) The requesting spouse filed a joint return for
the taxable year for which relief is sought;
(2) Relief is not available to the requesting
spouse under [section] 6015(b) or 6015(c);
3 Respondent’s determination was subject to Rev. Proc. 2000-
15, 2000-1 C.B. 447, because it was in effect when respondent’s
Appeals officer evaluated petitioner’s request and when
respondent issued the notice of determination. Rev. Proc. 2000-
15, supra, superseded Notice 98-61, 1998-2 C.B. 756, effective
Jan. 18, 2000. Rev. Proc. 2003-61, 2003-32 I.R.B. 296 (Aug. 11,
2003), superseded Rev. Proc. 2000-15, 2000-1 C.B. 447, for
requests for relief under sec. 6015(f) pending on Nov. 1, 2003,
for which no preliminary determination letter had been issued as
of that date, and for requests for relief filed on or after that
date.
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