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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.[6]
The Commissioner uses guidelines prescribed in Rev. Proc. 2000-
15, 2000-1 C.B. 447, to determine whether a taxpayer qualifies
for relief from joint and several liability under section
6015(f).7 We review the Commissioner’s determination using an
abuse of discretion standard. See Washington v. Commissioner,
120 T.C. 137, 146 (2003); Butler v. Commissioner, supra at 292.
Under this standard of review, we defer to the Commissioner’s
determination unless it is arbitrary, capricious, or without
sound basis in fact. Jonson v. Commissioner, 118 T.C. 106, 125
(2002), affd. 353 F.3d 1181 (10th Cir. 2003). The taxpayer
requesting section 6015(f) relief bears the burden of proof. See
Rule 142(a); Jonson v. Commissioner, supra at 113.
6Because petitioner seeks relief from underpayments of tax
rather than understatements, relief under subsecs. (b) and (c) of
sec. 6015 is not available to her. Sec. 6015(b) and (c); see
also Washington v. Commissioner, 120 T.C. 137, 145-147 (2003).
7On Aug. 11, 2003, the Commissioner issued Rev. Proc. 2003-
61, 2003-2 C.B. 296, which supersedes Rev. Proc. 2000-15, 2000-1
C.B. 447, effective for requests for relief filed on or after
Nov. 1, 2003, and for requests for relief pending on Nov. 1,
2003, for which no preliminary determination letter has been
issued as of that date.
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