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Whether Petitioner Is Entitled to Equitable Relief
Section 6015(f) grants the Commissioner discretion to
relieve from joint and several liability an individual who files
a joint return.3 The parties agree that relief from the 1996
underpayment is not available to petitioner under section 6015(b)
or (c), thereby satisfying section 6015(f)(2).
As contemplated by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2000-15, sec. 4.02, 2000-1
C.B. 447, 448, to be used in determining whether an individual
qualifies for relief under that section.4 Rev. Proc. 2000-15,
3Sec. 6015 provides, in pertinent part, as follows:
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN.
(f) Equitable Relief.--Under procedures prescribed
by the Secretary, if–-
(1) taking into account all the facts
and circumstances, it is inequitable to hold
the individual liable for any unpaid tax or
any deficiency (or any portion of either);
and
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
4Respondent's determination is subject to Rev. Proc. 2000-
15, 2000-1 C.B. 447, which was in effect when respondent
evaluated petitioner's request and when respondent issued the
notice of determination. Rev. Proc. 2000-15, supra, has been
superseded by Rev. Proc. 2003-61, 2003-32 I.R.B. 296, effective
for requests for relief filed on or after Nov. 1, 2003.
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Last modified: May 25, 2011