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6015(c)(3). Petitioner, therefore, is not entitled to relief
under section 6015(c).
The final area in which petitioner can be considered for
relief is section 6015(f). This Court has jurisdiction to review
the Commissioner’s denial of a requesting spouse’s request for
equitable relief under section 6015(f). To prevail, the taxpayer
must establish that respondent’s denial of equitable relief under
section 6015(f) was an abuse of discretion. Washington v.
Commissioner, supra at 146; Cheshire v. Commissioner, 115 T.C.
183, 198 (2000), affd. 282 F.3d 326 (5th Cir. 2002).
Pursuant to section 6015(f), the Commissioner has issued
guidelines setting out threshold conditions that must be met
before a request for relief under section 6015(f) can be
considered. The guidelines that are applicable to this case are
set out in Rev. Proc. 2003-61, sec. 4.01, 2003-2 C.B. 296, 297.
This Rev. Proc. is applicable to requests for relief that were
pending on November 1, 2003, as to which no preliminary
determination letter had been issued as of that date. Respondent
agrees that, in this case, no preliminary determination letter
had been issued on November 1, 2003, and, therefore, petitioner’s
request should have been considered under Rev. Proc. 2003-61.
However, in a trial memorandum, respondent acknowledged that
petitioner’s claim for relief under section 6015(f) was
considered under Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. 447,
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