- 14 -
(3) The requesting spouse applies for relief no
later than two years after the date of the Service’s
first collection activity after July 22, 1998, with
respect to the requesting spouse;
(4) * * * the liability remains unpaid. * * *
(5) No assets were transferred between the spouses
filing the joint return as part of a fraudulent scheme
by such spouses;
(6) There were no disqualified assets transferred
to the requesting spouse by the nonrequesting spouse.
If there were disqualified assets transferred to the
requesting spouse by the nonrequesting spouse, relief
will be available only to the extent that the liability
exceeds the value of such disqualified assets. For
this purpose, the term “disqualified asset” has the
meaning given such term by section 6015(c)(4)(B); and
(7) The requesting spouse did not file the return
with fraudulent intent.
Respondent did not contest that petitioner met the seven
threshold conditions.
Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B. at 448, then
provides that, where a reported joint return liability is unpaid,
relief under section 6015(f) will ordinarily be granted if three
tests are satisfied. That section is not applicable here,
however, since the unpaid tax liability was not reported on the
filed 1999 joint tax return.
If relief under section 4.02 of the revenue procedure is not
available, Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448,
provides factors that the Commissioner will consider in deciding
whether to grant relief under section 6015(f).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011