Jeanine T. Foor - Page 5

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          petitioner is not entitled to relief under section 6015(b) or               
          (c).  See sec. 6015(b)(1) and (c)(1); Washington v. Commissioner,           
          120 T.C. 137, 146-147 (2003).  Therefore, our review is limited             
          to section 6015(f), which permits in certain circumstances relief           
          from joint and several liability for unpaid taxes.  Ewing v.                
          Commissioner, 118 T.C. 494, 497 (2002).                                     
               Section 6015(f) permits the Secretary to relieve a spouse of           
          liability if, taking into account all the facts and                         
          circumstances, it is inequitable to hold the spouse liable for              
          any unpaid tax or any deficiency (or any portion of either) and             
          relief is not available under section 6015(b) or (c).  The denial           
          of equitable relief is reviewed under an abuse of discretion                
          standard.  Washington v. Commissioner, supra at 146.  In deciding           
          whether the determination was an abuse of discretion, we consider           
          evidence relating to all the facts and circumstances.  Id. at               
               Rev. Proc. 2000-15, 2000-1 C.B. 447, contains guidelines               
          that will be considered in determining whether an individual                
          qualifies for relief under section 6015(f).2  Rev. Proc. 2000-15,           
          sec. 4.01, 2000-1 C.B. at 448, lists seven threshold conditions             
          that must be satisfied before the Commissioner will consider a              

               2On Aug. 11, 2003, the Commissioner issued Rev. Proc. 2003-            
          61, 2003-32 I.R.B. 296, which supersedes Rev. Proc. 2000-15,                
          2000-1 C.B. 447, effective for requests for relief filed on or              
          after Nov. 1, 2003.                                                         

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