Natalie W. McGee - Page 9

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          faced with the Commissioner’s reliance on the 2-year limitation             
          period when the Commissioner took an inconsistent position in               
          failing to provide the collection-related notice required by RRA            
          1998 sec. 3501(a).  In this case, respondent’s treatment of the             
          offset as a collection action, coupled with his failure to send             
          petitioner notice of her section 6015 rights as required by RRA             
          1998 sec. 3501, resulted in petitioner’s failure to seek section            
          6015(f) relief within 2 years after the first collection action             
          because she did not know of her rights.  The problem here is not            
          with the language of the revenue procedure per se, but that the             
          revenue procedure has been interpreted in this case in a fashion            
          inconsistent with respondent’s application of the public law, and           
          that interpretation causes a result that is inconsistent with the           
          statutory scheme.                                                           
               It would be inequitable if respondent could prevent review             
          of a request for relief under section 6015(f) by failing to                 
          inform petitioner of her right to relief in defiance of a                   
          congressional mandate.  Such a result would be contrary to the              
          very purpose of section 6015(f), which is to relieve inequitable            
          situations involving joint liabilities.  Respondent’s                       
          administrative interpretations are given little weight when                 
          inconsistent with a statutory scheme.  United States v. Vogel               
          Fertilizer Co., 455 U.S. 16, 26 (1982); FEC v. Democratic                   
          Senatorial Campaign Comm., 454 U.S. 27, 30 (1981).  Rev. Proc.              






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