Carolyn A. Glenn - Page 12

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                    SEC. 6015(f).  Equitable Relief.--Under procedures                
               prescribed by the Secretary, if-–                                      
                         (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. 2003-61, 2003-2 C.B. 296,9 to           
          be considered in determining whether an individual qualifies for            
          relief under section 6015(f).  Rev. Proc. 2003-61, sec. 4.01,               
          2003-2 C.B. at 297, lists seven conditions which must be                    
          satisfied before the Commissioner will consider a request for               
          relief under section 6015(f).                                               
               Rev. Proc. 2003-61, sec. 4.03(2), 2003-2 C.B. at 298, 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                   


          9This revenue procedure superseded Rev. Proc. 2000-15, 2000-                
          1 C.B. 447, and 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 still pending as            
          of Nov. 1, 2003, and the preliminary determination letter was               
          issued on Dec. 19, 2003; therefore, Rev. Proc. 2003-61, 2003-2              
          C.B. 296, is applicable in the present situation.                           




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