- 7 -
v. Commissioner, supra at 311. Petitioner must demonstrate that
respondent exercised his discretion arbitrarily, capriciously, or
without sound basis in fact or law. See Jonson v. Commissioner,
118 T.C. 106, 125 (2002), affd. 353 F.3d 1181 (10th Cir. 2003);
Woodral v. Commissioner, 112 T.C. 19, 23 (1999).
As directed by section 6015(f), the Commissioner has
prescribed procedures for determining whether a spouse qualifies
for relief under subsection (f). The applicable provision is
found in Rev. Proc. 2000-15, 2000-1 C.B. 447.3 We have upheld
the procedures in reviewing a determination. Washington v.
Commissioner, 120 T.C. 137, 147-152 (2003); Ohrman v.
Commissioner, T.C. Memo. 2003-301.
Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at 448, provides
seven threshold conditions that must be satisfied before the
Commissioner will consider a request for equitable relief under
section 6015(f). According to this revenue procedure, one of
these threshold conditions is that 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
3 This revenue procedure was superseded by Rev. Proc. 2003-
61, which is effective either for requests for relief filed on or
after Nov. 1, 2003, or for requests for relief pending on Nov. 1,
2003, for which no preliminary determination letter has been
issued as of Nov. 1, 2003. Rev. Proc. 2003-61, sec. 7, 2003-32
I.R.B. 296, 299.
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