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portion of the amount of the unpaid tax liability shown on the
1995 joint return. On June 6, 1999, respondent sent petitioner a
letter which said that respondent had preliminarily determined
that petitioner was not entitled to relief under section 6015(f).
An Appeals officer met with petitioner’s representative for
3 hours on November 18, 1999, and for 2 hours on September 21,
2000. Respondent determined on October 31, 2000, that petitioner
was not entitled to equitable relief under section 6015(f) for
1995. Respondent's only stated reasons were: “You had knowledge
of the liability, and you are still married and living with the
nonrequesting spouse.” Exhibit 10-R, which includes the
materials assembled by the examining agent and the Appeals
officer in response to petitioner’s claim for equitable relief,
is respondent’s administrative file (the administrative file) for
this case. Petitioner timely filed a petition in this Court.
OPINION
A. Whether We Are Limited to Respondent’s Administrative Record
in Making Our Determination
1. Respondent’s Position
Respondent contends that, in making our determination under
section 6015(f), we may not consider evidence introduced at trial
which was not included in the administrative record. More
specifically, respondent contends that, pursuant to the
Administrative Procedure Act (APA), 5 U.S.C. secs. 551-559, 701-
706 (2000), and cases decided thereunder, this Court may consider
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Last modified: May 25, 2011