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sec. 4.01, 2000-1 C.B. at 448, sets forth the threshold
conditions that must be satisfied before the Commissioner will
consider a request for equitable relief under section 6015(f).
Respondent does not dispute that petitioner has satisfied those
threshold conditions.
Circumstances Where IRS Ordinarily Grants Equitable Relief
Where the requesting spouse satisfies the threshold
conditions set forth in Rev. Proc. 2000-15, sec. 4.01, then Rev.
Proc. 2000-15, sec. 4.02, sets forth the circumstances, in any
case where a liability reported in a joint return is unpaid,
under which the Commissioner will ordinarily grant relief to that
spouse under section 6015(f).
The Commissioner will ordinarily grant relief to a
requesting spouse who satisfies all of the following elements as
set forth in Rev. Proc. 2000-15, 2000-1 C.B. at 448:
(a) At the time relief is requested, the
requesting spouse is no longer married to, or is
legally separated from, the nonrequesting spouse, or
has not been a member of the same household as the
nonrequesting spouse at any time during the 12-month
period ending on the date relief was requested;
(b) At the time the return was signed, the
requesting spouse had no knowledge or reason to know
that the tax would not be paid. The requesting spouse
must establish that it was reasonable for the
requesting spouse to believe that the nonrequesting
spouse would pay the reported liability. * * *; and
(c) The requesting spouse will suffer economic
hardship if relief is not granted. For purposes of
this section, the determination of whether a requesting
spouse will suffer economic hardship will be made by
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