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With respect to the relief that she requests, petitioner
bears the burden of proof. Alt v. Commissioner, 119 T.C. 306,
311 (2002); Jonson v. Commissioner, 118 T.C. 106, 113 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003). We review the
determination to deny relief under section 6015(f) under an abuse
of discretion standard. See Ewing v. Commissioner, 122 T.C. ___
(2004); Washington v. Commissioner, 120 T.C. 137, 146 (2003).
Petitioner must show that respondent’s action in denying relief
was arbitrary, capricious, or without sound basis in fact.
Jonson v. Commissioner, supra at 125.
As directed by section 6015(f), the Commissioner has
prescribed procedures to determine whether a taxpayer qualifies
for relief from joint and several liability under section
6015(f). These procedures are set forth in Rev. Proc. 2000-15,
2000-1 C.B. 447. The Court has upheld the use of these
procedures in reviewing a negative determination. See Washington
v. Commissioner, supra at 147; Jonson v. Commissioner, supra at
125.
Because of the dearth of evidence in the record on the
conditions and circumstances specified in Rev. Proc. 2000-15,
sec. 4.03, 2000-1 C.B. at 448, we need not address all the
factors that are listed there. It appears that the unpaid
liability was not attributable or attributed by the examiner to
petitioner. Although the decree specified Malone’s obligation to
reimburse petitioner with respect to the setoff of her 1999
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