Jeanine T. Foor - Page 11

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          adequate to pay her tax liabilities, and she also testified that            
          if she had filed with a status of single, her withholding would             
          have exceeded her tax liabilities.  The evidence in the record              
          indicates that she informed Mr. Petroff that she believed her               
          withholding was adequate to pay her tax liabilities.                        
               Although a requesting spouse is not entitled to relief under           
          Rev. Proc. 2000-15, sec. 4.02, for unpaid taxes attributable to             
          her, this does not foreclose her eligibility for equitable                  
          relief.  Rev. Proc. 2000-15, sec. 4.03, applies to requesting               
          spouses who satisfy the threshold conditions of Rev. Proc. 2000-            
          15, sec. 4.01, but do not qualify for relief under Rev. Proc.               
          2000-15, sec. 4.02.  See Washington v. Commissioner, supra at               
          151; Collier v. Commissioner, T.C. Memo. 2002-144.  Additionally,           
          Rev. Proc. 2000-15, sec. 4.03(2)(a), 2000-1 C.B. at 449, provides           
          that whether an unpaid liability is attributable to the                     
          requesting spouse is a factor to consider.  Thus, Mr. Petroff’s             
          testimony indicates that he may have incorrectly applied the                
          revenue procedure in this case.3  Mr. Petroff’s testimony and               
          workpapers indicate that a significant reason for denying relief            

               3Rev. 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, added an additional                  
          threshold condition for relief, subject to certain exceptions,              
          that the income tax liability from which the requesting spouse              
          seeks relief must be attributable to an item of the nonrequesting           
          spouse.  Rev. Proc. 2003-61, supra, does not apply in this case             
          because petitioner’s request for relief was filed before the                
          effective date.                                                             

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