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request to respondent’s Appeals Office. Respondent’s Appeals
Office issued petitioner a Notice of Determination Concerning
Request for Relief Under the Equitable Relief Provisions of
Section 6015(f), again denying the requested relief.
We must decide whether respondent’s denial of petitioner’s
request for equitable relief pursuant to section 6015(f) was an
abuse of discretion. Under limited circumstances, a spouse may
qualify for relief from joint and several liability pursuant to
section 6015.
In the instant case, petitioner reported the tax due but
failed to make timely payment. Petitioner’s tax liability,
therefore, arises from neither an understatement nor a
deficiency. Based on the foregoing, petitioner concedes that
relief is unavailable under either section 6015(b) or (c).
Section 6015(f) authorizes the Secretary to relieve
taxpayers of joint and several liability where holding the
taxpayer liable would be inequitable and relief is unavailable
under subsections (b) and (c):
Sec. 6015(f). Equitable relief.--
Under procedures prescribed by the Secretary, if–-
(1) taking into account all the facts and
circumstances, it is inequitable to hold the
individual liable for any unpaid tax or any
deficiency * * * and
(2) relief is not available to such
individual under subsection (b) or (c),
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