- 45 -
given such term by � 6015(c)(4)(B); and
(7) The requesting spouse did not file the return
with fraudulent intent.
If a requesting spouse satisfies all of the applicable
threshold conditions, section 4.01 of Revenue Procedure 2000-15
provides that that spouse is entitled to relief under section
6015(f) for part or all of the liability in question if, taking
into account all of the facts and circumstances, the IRS deter-
mines that it would be inequitable to hold the requesting spouse
liable for such liability.
On brief, petitioner addresses only the threshold condition
set forth in section 4.01(6) of Revenue Procedure 2000-15.
According to petitioner,
The only condition arguably not satisfied is item six in
regard to the property transfers made to Petitioner by
her husband. As the parties testified, however, those
transfers * * * were made pursuant to a prenuptial
agreement. * * *
The transfers in question would not be [made] with
“disqualified assets” as that term is defined in Section
6015(c)(4)(B) since the property transfers would have
occurred more than one (1) year before the deficiencies
were proposed. See Section 6015(c)(4)(B)(ii)(I). * * *
The only threshold conditions that respondent argues peti-
tioner does not satisfy are those set forth in section 4.01(5)
through (7) of Revenue Procedure 2000-15. According to respon-
dent,
As to conditions 5 and 6, * * * There is no evi-
dence that * * * [Mr. Monsour’s transfers], when made,
were not part of a scheme to defraud creditors or that
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