- 21 -
equitable relief is appropriate. See Ewing v. Commissioner, 122
T.C. at 38-39, 43-44 (discussing jurisdiction under section
6015(f)). Our determination is not limited to matter in the
administrative record, and we consider equitable relief within
the guidelines that the Commissioner has published. Id. at 43-
44.
As directed by section 66(c), the Secretary has prescribed
factors in Rev. Proc. 2003-61, supra,12 that the Commissioner
will consider in determining whether an individual qualifies for
equitable relief under the flush language of section 66(c). Rev.
Proc. 2003-61, sec. 4.03(2), 2003-2 C.B. at 298, provides a
“nonexclusive list of factors” that the Commissioner will
consider in determining whether, taking into account all the
facts and circumstances, it is inequitable to hold the spouse
requesting relief liable for all or part of the unpaid tax
liability. Rev. Proc. 2003-61, sec. 4.03(2)(a), provides that
the following factors are relevant to whether the Commissioner
will grant equitable relief: (1) Marital status, (2) economic
hardship, (3) knowledge or reason to know, (4) the nonrequesting
12 Rev. Proc. 2003-61, 2003-2 C.B. 296, supersedes Rev.
Proc. 2000-15, 2000-1 C.B. 447. Rev. Proc. 2003-61, supra, is
effective for requests for relief filed on or after Nov. 1, 2003,
and for requests for relief pending on Nov. 1, 2003, for which no
preliminary determination letter has been issued as of Nov. 1,
2003. Because respondent has not issued a determination letter
in this case regarding equitable relief under sec. 66(c), Rev.
Proc. 2003-61, supra, applies to this case.
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011