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After respondent issued the final notice dated March 27,
2002, denying equitable relief under section 6015(f) based upon
the 2-year time limit, respondent nevertheless requested that his
Appeals Office review petitioner’s request under the
nonexhaustive list of factors of Rev. Proc. 2000-15, sec. 4.03,
2000-1 C.B. 447, 448-449. On November 19, 2003, respondent’s
Appeals Office recommended not granting equitable relief under
section 6015(f) after concluding the following:
The fact that she indicates that she is divorced
and the income was due to the non-requesting spouse
does not out weigh [sic] the factors that she knew
there was a balance due when she signed the return, was
not forced to sign the joint return, had no filing
requirement since she was a housewife and did not have
to sign her name, knew what she was doing when she
signed the joint return (she wanted to get a deduction
for herself), the lack of economic hardship, no abuse,
in good health, has assets that could be sold to pay
the liability and is 45 years old with no dependents
* * *.
Petitioner contends that she is entitled to relief from
joint and several liability under section 6015(b) and (c) and
that respondent abused his discretion in denying her equitable
relief under section 6015(f) for the 1993 taxable year.
Accordingly, petitioner contends that she is entitled to a refund
of the overpayments of her income tax liabilities that respondent
used to offset the liability associated with the 1993 joint
return.
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Last modified: May 25, 2011