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II. Revenue Procedure (Rev. Proc.) 2000-15
As directed by section 6015(f), the Commissioner has
prescribed procedures to determine whether a taxpayer qualifies
for relief from joint and several liability on equitable grounds.
Those procedures are set forth in Rev. Proc. 2000-15, 2000-1 C.B.
447. This Court has upheld the use of those procedures in
reviewing a negative determination. See Washington v.
Commissioner, supra at 147; Jonson v. Commissioner, supra at 125.
Section 4.01 of Rev. Proc. 2000-15 lists seven conditions
(threshold conditions) that must be satisfied before the
Commissioner will consider a request for relief under section
6015(f). If the threshold conditions are satisfied, relief will
ordinarily be granted under circumstances described in section
4.02 of Rev. Proc. 2000-15. If that section does not apply, the
Commissioner looks to section 4.03 of Rev. Proc. 2000-15 to
determine whether the taxpayer should be granted equitable
relief.
Section 4.03(1) of Rev. Proc. 2000-15 lists six factors that
the Commissioner will consider as weighing in favor of granting
relief for an unpaid liability (positive factors), and section
4.03(2) lists six factors that the Commissioner will consider as
weighing against granting relief for an unpaid liability
(negative factors). Four of the six factors in each group are
common to both groups, so that the presence or absence of the
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Last modified: May 25, 2011