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provide the collection-related notice required by RRA 1998
sec. 3501(a). In this case, respondent’s treatment of the
offset as a collection action, coupled with his failure to
send petitioner notice of her section 6015 rights as
required by RRA 1998 sec. 3501, resulted in petitioner’s
failure to seek section 6015(f) relief within 2 years after
the first collection action because she did not know of her
rights. The problem here is not with the language of the
revenue procedure per se, but that the revenue procedure has
been interpreted in this case in a fashion inconsistent with
respondent’s application of the public law, and that
interpretation causes a result that is inconsistent with the
statutory scheme.
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.
Respondent’s administrative interpretations are given little
weight when inconsistent with a statutory scheme. United
States v. Vogel Fertilizer Co., 455 U.S. 16, 26 (1982); FEC
v. Democratic Senatorial Campaign Comm., 454 U.S. 27, 30
(1981). Rev. Proc. 2000-15, sec. 5, should not be applied
in a manner which frustrates the legislative intent of
section 6015 and the related public law.
It follows, therefore, that there was an abuse of discretion
by respondent in denying petitioner’s request for relief under
section 6015 on the ground that the 2-year limitation period
applied. Since there was no analysis or evaluation by respondent
of petitioner’s claim for section 6015 relief, there was an abuse
of discretion by respondent. Petitioner, therefore, is entitled
to consideration of her claim for such relief. The procedure for
that process was recently addressed by this Court in Friday v.
Commissioner, 124 T.C. 220 (2005), as follows:
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Last modified: May 25, 2011