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3. Other Facts and Circumstances
Section 6015(f) provides, inter alia, that, taking into
account all of the facts and circumstances, the Commissioner may
relieve an individual of joint liability for tax. Rev. Proc.
2000-15, sec. 4.03, states:
No single factor will be determinative of whether
equitable relief will or will not be granted in any
particular case. Rather, all factors will be
considered and weighed appropriately. The list is not
intended to be exhaustive.
No matter who made the error on their return (petitioner or
intervenor), respondent concedes that the error was inadvertent.
We do not believe that an underpayment resulting from an
inadvertent computational error is an appropriate case for relief
from joint liability under section 6015(f).
4. Conclusion
Considering all the facts and circumstances, we hold that it
is not inequitable to hold petitioner liable for the unpaid tax
(i.e., resulting from the erroneous withholding amount and the
resulting erroneous refund) for 1999. We determine that
respondent’s denial of relief under section 6015(f) was not an
abuse of discretion and that, on the basis of all the facts and
circumstances, it would not be inequitable to hold petitioner
liable for the underpayment of tax for 1999.
Decision will be
entered for respondent.
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Last modified: May 25, 2011