Francenia M. Griffin - Page 11

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                    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, 2003-32 I.R.B. 296,4           
          that the Commissioner will consider in determining whether an               
          individual qualifies for relief under section 6015(f).  Section             
          4.01 of Rev. Proc. 2003-61, 2003-32 I.R.B. at 297, lists seven              
          conditions (threshold conditions) which must be satisfied before            
          the Commissioner will consider a request for relief under section           
          6015(f).  Respondent agrees that in the present case these                  
          threshold conditions are satisfied.                                         
               Section 4.03(2) of Rev. Proc. 2003-61, 2003-32 I.R.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            
          or deficiency, and full or partial equitable relief under section           


          4This revenue procedure superseded Rev.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, 2003-32             
          I.R.B. 296 is applicable in the present situation.                          




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