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amounts shown as due on the joint returns that she filed with
Mazzilli for 1992 through 1995 rather than from deficiencies for
those years. Accordingly, no relief is available to petitioner
under section 6015(b) or (c).
If relief is not available under either section 6015(b) or
(c), an individual may seek equitable relief under section
6015(f). Sec. 6015(f)(2). Section 6015(f) permits relief from
joint and several liability where “it is inequitable to hold the
individual liable for any unpaid tax or any deficiency (or any
portion of either)”. Sec. 6015(f)(1). Equitable relief under
section 6015(f) is granted at the Commissioner’s discretion.
We review the Commissioner’s determination to deny equitable
relief under section 6015(f) using an abuse of discretion
standard. Butler v. Commissioner, supra at 287-292. Under this
standard of review, we defer to the Commissioner’s determination
unless it is arbitrary, capricious, or without sound basis in
fact. Jonson v. Commissioner, 118 T.C. 106, 125 (2002) (citing
Butler v. Commissioner, supra at 292; Pac. First Fed. Sav. Bank
v. Commissioner, 101 T.C. 117, 121 (1993)), affd. 353 F.3d 1181
(10th Cir. 2003). The question of whether the Commissioner’s
determination was arbitrary, capricious, or without sound basis
in fact is a question of fact. Cheshire v. Commissioner, 115
T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th Cir. 2002). We are
not limited to the matters contained in the Commissioner’s
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