Natalie W. McGee - Page 5

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          (c) do not apply, and, if, based on the facts and circumstances,            
          it is inequitable to hold the individual liable for the joint               
          unpaid tax or deficiency.                                                   
               Respondent argues it is not necessary to use a facts and               
          circumstances analysis in this case because petitioner’s request            
          for relief was not submitted to respondent within 2 years of the            
          first collection action on the 1997 joint liability.  As a                  
          result, respondent made no analysis of the facts and                        
          circumstances in denying petitioner’s request.                              
               Section 6015(b)(1)(E) and (c)(3)(B) provides that requests             
          for relief under each of these two subsections must be made not             
          later than 2 years after “the Secretary has begun collection                
          activities.”  Applicable at the time of petitioner’s request for            
          relief, Rev. Proc. 2000-15, sec. 5, 2000-1 C.B. 447, 449,                   
          provides that requests under section 6015(f) must also be made              
          within 2 years “of the first collection activity against the                
          requesting spouse.”2  Section 6015(f) does not impose a                     
          limitation period.  Respondent bases his position on Rev. Proc.             
          2000-15, sec. 5, maintaining that the offset was a “collection              
          activity”.  However, respondent also asserts that a “collection-            


               2Rev. Proc. 2000-15, 2001-1 C.B. 447, is applicable for                
          requests for relief under sec. 6015 made before July 18, 2002.              
          Thereafter, secs. 1.6015-0 through 1.6015-9, Income Tax Regs.,              
          are operative.  Since secs. 1.6015-0 through 1.6015-9, Income Tax           
          Regs., are not applicable to petitioner’s request for relief, we            
          do not address the regulations here.                                        





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