Catherine Rosenthal - Page 11

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                    any deficiency (or any portion of either);                        
                    and                                                               
                         (2) relief is not available to such                          
                    individual under subsection (b) or (c),                           
               the Secretary may relieve such individual of such                      
               liability.                                                             
               For the reasons stated above, petitioner satisfies the                 
          requirement of section 6015(f)(2) that relief not be available              
          under subsection (b) or (c).  Moreover, the absence of a                    
          deficiency does not deprive us of jurisdiction over petitioner’s            
          claim for equitable relief under section 6015(f).  See Ewing v.             
          Commissioner, supra at 506-507.  Nor, for the reasons discussed             
          in the next section, is equitable relief under section 6015(f)              
          precluded by the absence of an unpaid tax liability.                        
               B.  Eligibility Requirements of Rev. Proc. 2000-15                     
               Pursuant to his authority, under section 6015(f), to                   
          prescribe “procedures” for granting equitable relief pursuant to            
          that provision, respondent issued Notice 98-61, 1998-2 C.B. 756,            
          which provided interim guidance for taxpayers seeking equitable             
          relief from joint and several liability.  Notice 98-61 was                  
          superseded by Rev. Proc. 2000-15, 2000-1 C.B. 447, effective                
          January 18, 2000, which, in turn, was superseded by Rev. Proc.              
          2003-61, 2003-32 I.R.B. 296, effective for requests for relief              
          filed on or after November 1, 2003, and for requests for relief             
          pending on November 1, 2003, for which no preliminary                       
          determination letter had been issued as of that date.                       





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