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Commissioner will consider a request for equitable relief under
section 6015(f). Those conditions are:
(1) The requesting spouse filed a joint return for the
taxable year for which relief is sought;
(2) relief is not available to the requesting spouse under
section 6015(b) or (c);
(3) the requesting spouse applies for relief no later than 2
years after the date of the Commissioner’s first collection
activity after July 22, 1998;
(4) the liability remains unpaid;
(5) no assets were transferred between the spouses as part
of a fraudulent scheme;
(6) there were no disqualified assets transferred to the
requesting spouse by the nonrequesting spouse; and
(7) the requesting spouse did not file the return with
fraudulent intent.
Respondent concedes that threshold conditions (1), (2), (3),
(4), and (7) have been met. However, respondent contends that
Lois Etkin does not satisfy threshold conditions (5) and (6)
because Davis Etkin added Lois Etkin to the deed for his house,
and he transferred a car and a boat to Lois Etkin after they
became delinquent in paying taxes. Respondent contends that the
addition of Lois Etkin’s name to the deed for their marital
residence within the 2 years preceding March 28, 2001, and the
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