- 41 -
relief for 1996, we consider whether she is entitled to equitable
relief for that year.
As directed by section 6015(f), the Commissioner has
prescribed guidelines under which a taxpayer may qualify for
equitable relief. See Rev. Proc. 2003-61, 2003-2 C.B. 296.9
Under these guidelines, a taxpayer such as petitioner must meet
seven threshold conditions before the Commissioner will consider
her request for equitable relief. See id., sec. 4.01, 2003-2
C.B. at 297. One of these conditions is that the requesting
spouse not have filed the joint return with fraudulent intent.
Id., sec. 4.01(6), 2003-2 C.B. at 297; cf. Rev. Proc. 2000-15,
sec. 4.01(7), 2000-1 C.B. 447, 448 (same condition). Because we
find that petitioner did file her 1996 return with fraudulent
intent, we conclude that she does not qualify for equitable
relief.
9 Rev. Proc. 2003-61, 2003-2 C.B. 296, superseded Rev. Proc.
2000-15, 2000-1 C.B. 447, effective for requests for relief filed
on or after Nov. 1, 2003, and for requests for such relief which
were pending on, and for which no preliminary determination
letter had been issued as of, that date. In that petitioner
claimed in her petition that she qualified for relief under sec.
6015 and that claim was still pending on Nov. 1, 2003, we
conclude that this case is controlled by Rev. Proc. 2003-61,
supra. We note, however, that our result would be the same under
either of these revenue procedures.
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