- 8 -
circumstances, it is inequitable to hold the taxpayer liable for
any unpaid tax or any deficiency and relief is not available
under section 6015(b) or (c). The Court reviews the
Commissioner’s denial of relief after a trial de novo under an
abuse of discretion standard. Ewing v. Commissioner, 122 T.C.
___ (2004).
Petitioner contends that he should be relieved from joint
liability under section 6015(f), and thus he should not be
required to repay the refund for 1999. We disagree.
2. Factors Listed in Rev. Proc. 2000-15
The Commissioner announced a list of factors in Rev. Proc.
2000-15, sec. 4.03, 2000-1 C.B. 447, 448,6 that the Commissioner
will consider in determining whether to grant equitable relief
under section 6015(f).
Rev. Proc. 2000-15, sec. 4.03(1), lists the following two
facts, which if true, the Commissioner weighs in favor of
granting relief:
1. The taxpayer is separated or divorced from the
nonrequesting spouse. Petitioner and intervenor are divorced,
and so this factor favors petitioner.
6 Rev. Proc. 2003-61, 2003-32 I.R.B. 296, superseded Rev.
Proc. 2000-15, 2000-1 C.B. 447, for requests for relief under
sec. 6015(f) pending on Nov. 1, 2003, for which no preliminary
determination letter had been issued as of Nov. 1, 2003, and for
requests for relief filed on or after Nov. 1, 2003. Thus, Rev.
Proc. 2003-61, supra, does not apply in the instant case.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011