Donna M. Keitz - Page 7

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               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).                                             









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