- 10 -
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4This revenue procedure superseded Rev.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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