122 T.C. No. 2
UNITED STATES TAX COURT
GWENDOLYN A. EWING, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1940-01. Filed January 28, 2004.
After submitting an application to and receiving
an adverse determination from respondent (R),
petitioner (P) petitioned this Court to seek our
determination whether she is entitled to relief from
joint liability under sec. 6015(f), I.R.C.
R contends that: (1) In making our determination,
we may not consider evidence introduced at trial which
was not included in the administrative record; and (2)
whether or not our review is limited to R’s
administrative record, P is not entitled to equitable
relief under sec. 6015(f), I.R.C.
Held: Our determination whether P is entitled to
relief under sec. 6015(f), I.R.C., is made in a trial
de novo; thus, we may consider matter raised at trial
which was not included in the administrative record.
Held, further, P is entitled to equitable relief
under sec. 6015(f), I.R.C.
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