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Except as otherwise provided in section 6015, petitioner
bears the burden of proof. Rule 142(a); Alt v. Commissioner, 119
T.C. 306, 311 (2002).
To prevail, petitioner must show that respondent’s denial of
equitable relief from joint and several liability under section
6015(f) was an abuse of discretion. Jonson v. Commissioner, 118
T.C. 106, 125 (2002), affd. 353 F.3d 1181 (10th Cir. 2003);
Cheshire v. Commissioner, 115 T.C. 183, 198 (2000), affd. 282
F.3d 326 (5th Cir. 2002). Petitioner must demonstrate that
respondent exercised his discretion arbitrarily, capriciously, or
without sound basis in fact or law. Jonson v. Commissioner,
supra; Woodral v. Commissioner, 112 T.C. 19, 23 (1999).
As directed by section 6015(f), the Commissioner has
prescribed procedures in determining whether a spouse qualifies
for relief under that subsection. The applicable provision is
found in Rev. Proc. 2000-15, 2000-1 C.B. 447.4 We have upheld
the procedures in reviewing a determination. Washington v.
Commissioner, 120 T.C. 137, 147-152 (2003).
Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at 448, provides
seven threshold conditions that must be satisfied before the
4 This revenue procedure was superseded by Rev. Proc. 2003-
61, which is effective either for requests for relief filed on or
after Nov. 1, 2003, or for requests for relief pending on Nov. 1,
2003, for which no preliminary determination letter has been
issued as of Nov. 1, 2003. Rev. Proc. 2003-61, sec. 7, 2003-32
I.R.B. 296, 299.
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Last modified: May 25, 2011