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Petitioner’s request for relief and respondent’s determination
are subject to Rev. Proc. 2000-15 because that revenue procedure
was in effect when respondent evaluated petitioner’s request and
when respondent issued the notice of determination on December
21, 2000. See Ewing v. Commissioner, 122 T.C. 32, 44 n.12
(2004).
Section 4.01 of Rev. Proc. 2000-15, 2000-1 C.B. at 448,
lists the seven “threshold conditions” for eligibility to be
considered for equitable relief, one of which (set forth in
section 4.01(4)) is as follows:
(4) Except as provided in the next sentence, the
liability remains unpaid. A requesting spouse is
eligible to be considered for relief in the form of a
refund of liabilities for: (a) amounts paid on or after
July 22, 1998, and on or before April 15, 1999; and (b)
installment payments, made after July 22, 1998,
pursuant to an installment agreement entered into with
the Service and with respect to which an individual is
not in default, that are made after the claim for
relief is requested.
Because petitioner’s payment of the tax attributable to the IRA
distribution occurred between July 22, 1998, and April 15, 1999
(on November 22, 1998), petitioner’s payment of the joint tax
liability does not render her ineligible to seek equitable relief
under section 6015(f).6
6 Rev. Proc. 2003-61, 2003-32 I.R.B. 296, 299, eliminates
the window period restriction on refunds of paid amounts and
generally provides that a requesting spouse is eligible for a
refund of tax payments made after July 22, 1998, “if the
requesting spouse establishes that he or she provided the funds
(continued...)
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