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(1) taking into account all the facts and
circumstances, it is inequitable to hold the
individual liable for any unpaid tax or any
deficiency (or any portion of either); and
(2) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
As directed by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2000-15, 2000-1 C.B. 447,2 to
be considered in determining whether an individual qualifies for
relief under section 6015(f). Rev. Proc. 2000-15, sec. 4.01,
2000-1 C.B. at 448, lists threshold conditions which must be
satisfied before the Commissioner will consider a request for
relief under section 6015(f). Respondent concedes that
petitioner meets these threshold conditions for equitable
innocent spouse relief.
Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448-449, lists
nonexclusive factors that the Commissioner will consider in
determining whether, taking into account all the facts and
circumstances, it is inequitable to hold the requesting spouse
liable for all or part of the unpaid income tax liability
2This revenue procedure was superseded by Rev. Proc. 2003-
61, 2003-2 C.B. 296. Rev. Proc. 2003-61, supra, is effective
either for requests for relief filed on or after Nov. 1, 2003, or
for requests for which no preliminary determination letter was
issued as of Nov. 1, 2003. In the present case, the request for
relief was filed on Aug. 6, 2001, and the preliminary
determination letter was issued on Apr. 26, 2002; therefore, Rev.
Proc. 2000-15, 2000-1 C.B. 447 is applicable in the present
situation.
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