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With respect to the threshold condition set forth in section
4.01(7) of Revenue Procedure 2000-15 (i.e., the requesting spouse
did not file the joint return for each of the taxable years at
issue with fraudulent intent), the mere failure to report income
is not sufficient to establish fraud. Petzoldt v. Commissioner,
92 T.C. 661, 700 (1989). On the record before us, we find that
petitioner did not file any of the joint returns for any of the
taxable years at issue with fraudulent intent. On that record, we
further find that for each of the taxable years at issue peti-
tioner satisfies the threshold condition set forth in section
4.01(7) of Revenue Procedure 2000-15.
Where, as here, the requesting spouse satisfies the threshold
conditions set forth in section 4.01 of Revenue Procedure 2000-15,
section 4.02 of that revenue procedure sets forth the circum-
stances, in any case where a liability reported in a joint return
is unpaid, under which the IRS ordinarily will grant relief to
that spouse under section 6015(f). The only taxable year for
which there is a liability reported in a joint return which is
unpaid is 1990.43 Petitioner does not rely on section 4.02 of
Revenue Procedure 2000-15 in support of her claim for relief from
that unpaid liability. Instead, she relies on section 4.03 of
43The liabilities for the remaining taxable years at issue
(i.e., 1989, 1991, 1992, and 1993) arose from respondent’s
assessments based upon the stipulated decision in the case for
the taxable years at issue.
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