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2. Held, further, under the facts and circumstances,
R’s denial of equitable relief under sec. 6015(f), I.R.C.,
constitutes an abuse of discretion.
William O. Lenihan, for petitioner.
Theresa G. McQueeney, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: Pursuant to the provisions of section
6015,1 petitioner applied for relief from joint and several
liability for the 1996 taxable year by submitting a Form 8857,
Request for Innocent Spouse Relief, dated July 25, 1999.
Respondent denied petitioner’s request for relief pursuant to a
notice of determination dated December 21, 2000 (the notice of
determination). The notice of determination enclosed a Form 886-
A, Explanation of Items, in which respondent stated the basis for
his denial of relief as follows:
Innocent Spouse Relief cannot be granted due to the
fact that you failed to meet the centralized factors
for relief. Electing spouse failed to show she had no
knowledge of the unreported income from the pension
distribution nor that she did not benefit from the
income.
On February 26, 2001, petitioner timely filed a petition with
this Court under section 6015(e) for review of respondent’s
1 Unless otherwise noted, all section references are to the
Internal Revenue Code as currently in effect, and Rule references
are to the Tax Court Rules of Practice and Procedure.
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