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B. Relief Under Section 6015(f)
Respondent argues that he did not abuse his discretion in
denying petitioner equitable relief under section 6015(f).
Respondent’s denial of relief is reviewed under an abuse of
discretion standard. Cheshire v. Commissioner, 115 T.C. 183, 198
(2000), affd. 282 F.3d 326 (5th Cir. 2002); Butler v.
Commissioner, 114 T.C. at 292. Our review is not limited to
respondent’s administrative record. Ewing v. Commissioner, 122
T.C. ___ (2004).
Considering the facts and circumstances of this case, we
held under section 6015(b)(1)(D) that it is not inequitable to
hold petitioner liable for the deficiencies. The language of
section 6015(f)(1), “taking into account all the facts and
circumstances, it is inequitable to hold the individual liable
for any unpaid tax or any deficiency (or any portion of either)”
does not differ significantly from the language of section
6015(b)(1)(D), “taking into account all the facts and
circumstances, it is inequitable to hold the other individual
liable for the deficiency in tax for such taxable year
attributable to such understatement”.8 Butler v. Commissioner,
8 Additionally, the language in both sections is similar to
the language in former sec. 6013(e)(1)(D), “taking into account
all the facts and circumstances, it is inequitable to hold the
other spouse liable for the deficiency in tax for such taxable
year attributable to such substantial understatement”. Butler v.
Commissioner, 114 T.C. 276, 291 (2000); see Mitchell v.
Commissioner, 292 F.3d 800, 806 (D.C. Cir. 2002) (“Subsection (f)
(continued...)
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