Yvonne C. Lopez - Page 7

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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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