- 36 -
supra at 291. Further, the equitable factors we considered under
section 6015(b)(1)(D) are the same equitable factors we consider
under section 6015(f).9 Alt v. Commissioner, supra at 316. As a
result, we hold that respondent did not abuse his discretion in
denying petitioner relief under section 6015(f) for taxable years
1982 to 1986.
In this case, none of the six factors in Rev. Proc. 2000-15,
2000-1 C.B. 447, weighing in favor of granting relief are
present: (1) Petitioner was not divorced from her husband, (2)
petitioner will not suffer economic hardship if relief is denied,
(3) petitioner was not abused by her husband, (4) petitioner had
“reason to know”, (5) petitioner’s husband did not have an
obligation to pay the liability pursuant to a divorce decree, and
(6) the items giving rise to the deficiencies are not
8(...continued)
has no statutory antecedent as a stand alone provision, but has
roots in the equity test of former subparagraph 6013(e)(1)(D)
carried forward into subparagraph 6015(b)(1)(D).”), affg. T.C.
Memo. 2000-332.
9 As directed by sec. 6015(f), the Commissioner prescribed
procedures in Rev. Proc. 2000-15, 2000-1 C.B. 447, to be used in
determining whether an individual qualifies for relief under sec.
6015(f). The revenue procedure takes into account factors such
as marital status, economic hardship, and significant benefit in
determining whether relief will be granted under sec. 6015(f).
Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448.
We note that Rev. Proc. 2003-61, 2003-32 I.R.B. 296 (Aug.
11, 2003), superseded Rev. Proc. 2000-15, supra. Rev. Proc,
2003-61, sec. 6, 2003-32 I.R.B. 296. The new revenue procedure,
however, is effective for requests for relief filed on or after
Nov. 1, 2003. Id. Accordingly, it is inapplicable to the case
at bar.
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