Linda K. Haltom - Page 8

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          has described some of the factors that he will look at and weigh,           
          his list is not exhaustive.  Rev. Proc. 2000-15, sec. 4.03, 2000-           
          1 C.B. 447, 448; see also Ewing v. Commissioner, 122 T.C. 32, 48-           
          49 (2004).                                                                  
               Relief under subsection (b), in contrast, doesn’t even                 
          require a determination by the Commissioner denying relief before           
          this Court can grant it.  Butler v. Commissioner, 114 T.C. 276,             
          288 (2000).  A petitioner under this subsection generally has the           
          burden of proof, but need only persuade us by a preponderance of            
          the evidence rather than prove that the Commissioner abused his             
          discretion.  See McClelland v. Commissioner, T.C. Memo 2005-121.            
          Section 6015(b)(1) is also similar to former section 6013(e)(1),            
          which means there is a body of precedent to which we look when              
          analyzing parallel provisions of section 6015.  Butler, 114 T.C.            
          at 283; see Jonson v. Commissioner, 118 T.C. 106, 119 (2002),               
          affd. 353 F.3d 1181 (10th Cir. 2003).                                       
               A requesting spouse may qualify for relief under section               
          6015(b) if:                                                                 
               (A) a joint return has been made for a taxable year;                   
               (B) on such return there is an understatement of tax                   
                    attributable to erroneous items of one individual                 
                    filing the joint return;                                          
               (C) the other individual filing the joint return                       
                    establishes that in signing the return he or she                  
                    did not know, and had no reason to know, that                     
                    there was such an understatement;                                 

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