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would be inequitable to find the requesting spouse liable for part
or all of the liability in question.39 Section 4.01 of Revenue
Procedure 2000-15 sets forth the following seven conditions
(threshold conditions) which must be satisfied before the IRS will
consider a request for relief under section 6015(f):
(1) The requesting spouse filed a joint return for
the taxable year for which relief is sought;
(2) Relief is not available to the requesting
spouse under � 6015(b) or 6015(c);
(3) The requesting spouse applies for relief no
later than two years after the date of the Service’s
first collection activity after July 22, 1998, with
respect to the requesting spouse;
(4) * * * the liability remains unpaid * * *;
(5) No assets were transferred between the spouses
filing the joint return as part of a fraudulent scheme
by such spouses;
(6) There were no disqualified assets transferred
to the requesting spouse by the nonrequesting spouse.
If there were disqualified assets transferred to the
requesting spouse by the nonrequesting spouse, relief
will be available only to the extent that the liability
exceeds the value of such disqualified assets. For this
purpose, the term “disqualified asset” has the meaning
38(...continued)
no preliminary determination letter had been issued as of, that
date. Id. sec. 7. Revenue Procedure 2003-61 is not applicable
in the instant case. That is because (1) petitioner filed
petitioner’s Form 8857 on Feb. 12, 2001, and (2) petitioner’s
Form 8857 was not pending on Nov. 1, 2003.
39The factors that we consider in determining whether it
would be inequitable for purposes of sec. 6015(f) are the same as
the factors that we consider in determining whether it would be
inequitable for purposes of sec. 6015(b)(1)(D). Alt v. Commis-
sioner, 119 T.C. 306, 316 (2002), affd. 101 Fed. Appx. 34 (6th
Cir. 2004).
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