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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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