- 10 -
296,7 which revised the weight to be given to the knowledge
factor. Rev. Proc. 2003-61, sec. 3.02, 2003-2 C.B. at 297.
Reason to know of the item giving rise to the deficiency no
longer is an extremely strong factor that should weigh more
heavily against relief than other factors. Rev. Proc. 2003-61,
sec. 4.03(2)(a)(iii)(B), 2003-2 C.B. at 298. Actual knowledge is
to be considered a strong factor weighing against relief, which
may nevertheless be overcome if the factors in favor of equitable
relief are particularly compelling. Id. Appeals Officer Baty
determined that the knowledge factor did not prevent Tomi from
qualifying for relief.
Appeals Officer Baty determined that, although Tomi was not
entitled to relief under section 6015(b) or (c) because she knew
of the items giving rise to the deficiency, she was entitled to
partial relief under section 6015(f) to the extent her 1998
liability exceeded the amount of her income tax refund for 2002
of $2,020. Appeals Officer Baty notified Tomi of this
determination in a Notice of Determination Concerning Your
Request for Relief from Joint and Several Liability under Section
6015 (notice determination) dated December 8, 2003. The notice
7Rev. Proc. 2003-61, 2003-2 C.B. 296, superseded Rev. Proc.
2000-15, 2000-1 C.B. 447. Rev. Proc. 2003-61, supra, is
effective 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, 2003-2 C.B. at 299.
Because no preliminary determination letter had been issued as of
Nov. 1, 2003, Rev. Proc. 2003-61, supra, applies to this case.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011