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applicable where a taxpayer claims equitable relief under that
section. If a taxpayer seeking relief under section 6015(f) does
not raise a matter with, or present sufficient information to,
respondent’s Appeals Office and if, after reasonable inquiry,
respondent’s Appeals Office has been unable to ascertain such
matter or sufficient information that would support such relief,
it would be improper for the Court to permit the taxpayer to
present such matter or such information at trial. Moreover, it
would be illogical and inappropriate for the Court to conclude in
such circumstances that respondent abused respondent’s discretion
in denying relief under section 6015(f).
With respect to the majority opinion’s holding that
petitioners are entitled to equitable relief under section
6015(f), the majority opinion purports to have applied an abuse-
of-discretion standard in reaching that holding. I do not
believe that the majority opinion has in fact applied such a
standard in the instant case. Instead, the majority opinion,
based upon evidence introduced at trial, has substituted the
judgment of the majority for the judgment of respondent. In so
doing, the majority opinion offers no explanations about why the
conclusions of respondent’s Appeals Office as to the effect of
the presence or the absence of certain factors set forth in Rev.
Proc. 2000-15, 2000-1 C.B. 447, constitute an abuse of discretion
by respondent.
FOLEY, J., agrees with this dissenting opinion.
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