- 7 -
Petitioner filed a timely petition under section 6015(e) for
a determination of relief from joint and several liability for an
underpayment of tax on a joint return.
OPINION
The Court's determination as to whether petitioner is
entitled to equitable relief under section 6015(f) is made in a
trial de novo and is not limited to matter contained in
respondent's administrative record. Ewing v. Commissioner, 122
T.C. ___, ___ (2004) (slip op. at 20-21).
The Court reviews respondent's denial of relief under
section 6015(f) for abuse of discretion. See Cheshire v.
Commissioner, 115 T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th
Cir. 2002); Butler v. Commissioner, 114 T.C. 276, 292 (2000).
Petitioner bears the burden of proving that respondent abused his
discretion in denying that relief. See Washington v.
Commissioner, 120 T.C. 137, 146 (2003); Jonson v. Commissioner,
118 T.C. 106, 125 (2002), affd. 353 F.3d 1181 (10th Cir. 2003).
In order to prevail, petitioner must demonstrate that in not
granting relief, respondent exercised his discretion arbitrarily,
capriciously, or without sound basis in fact or law. See Woodral
v. Commissioner, 112 T.C. 19, 23 (1999); Mailman v. Commissioner,
91 T.C. 1079, 1082-1084 (1988).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011