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the Secretary will consider any request for equitable relief
pursuant to section 6015(f). In the instant case, respondent
concedes that petitioner satisfied the seven threshold
conditions.
Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B. at 448, provides
that equitable relief will ordinarily be granted if the seven
threshold conditions and each of the following three elements
(collectively referred to hereinafter as the three elements) are
satisfied:
(a) At the time relief is requested, the
requesting spouse is no longer married to, or is
legally separated from, the nonrequesting spouse, or
has not been a member of the same household as the
nonrequesting spouse at any time during the 12-month
period ending on the date relief was requested [the
first element];
(b) At the time the return was signed, the
requesting spouse had no knowledge or reason to know
that the tax would not be paid. The requesting spouse
must establish that it was reasonable for the
requesting spouse to believe that the nonrequesting
spouse would pay the reported liability. If a
requesting spouse would otherwise qualify for relief
under this section, except for the fact that the
requesting spouse had no knowledge or reason to know of
only a portion of the unpaid liability, then the
requesting spouse may be granted relief only to the
extent that the liability is attributable to such
portion [the second element]; and
(c) The requesting spouse will suffer economic
hardship if relief is not granted. For purposes of
this section, the determination of whether a requesting
2(...continued)
(7) The requesting spouse did not file the return with
fraudulent intent.
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Last modified: May 25, 2011