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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9This revenue procedure superseded Rev.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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