Philip Cullen - Page 14

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                    (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).                              







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