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of discretion for the Commissioner to deny a request for relief
under section 6015(f) by applying the 2-year statute of
limitations,6 the Court in McGee stated:
It would be inequitable if respondent could prevent
review of a request for relief under section 6015(f) by
failing to inform petitioner of her right to relief in
defiance of a congressional mandate. Such a result
would be contrary to the very purpose of section
6015(f), which is to relieve inequitable situations
involving joint liabilities. * * *
McGee v. Commissioner, supra at 319; see also Nelson v.
Commissioner, supra.
Respondent contends that the date of the first collection
activity in each of the tax years at issue was the date
collection notices were mailed to petitioner and Mr. Clark on
December 13, 2000. The collection notices are not in the
administrative record of the IRS and were not presented as
evidence at trial. There is no evidence that the collection
notices informed petitioner of her right to apply for relief
6In McGee, the Court decided that applying the statute of
limitations imposed by Rev. Proc. 2000-15, 2000-1 C.B. 447, was
an abuse of discretion. McGee v. Commissioner, 123 T.C. 314, 319
(2004). Though the statute of limitations applied in this case
was imposed by sec. 1.6015-5, Income Tax Regs., and not by Rev.
Proc. 2000-15, supra, the interpretation remains the same. Any
other interpretation would be in conflict with the public law.
Additionally, it should be noted that Rev. Proc. 2003-61, 2003-2
C.B. 296, not Rev. Proc. 2000-15, 2000-1 C.B. 447, applies to tax
years 1992 and 1993 in this case because Rev. Proc. 2003-61,
supra, supersedes Rev. Proc. 2000-15, supra, for requests still
pending on Nov. 1, 2003, for which no preliminary determination
letter had been issued as of Nov. 1, 2003. The notice of
preliminary determination for 1992 and 1993 was mailed to
petitioner on Jan. 29, 2004.
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