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Before the Commissioner will consider a taxpayer’s request
for relief under section 6015(f), the taxpayer must satisfy seven
threshold conditions listed in Rev. Proc. 2000-15, sec. 4.01,
2000-1 C.B. at 448. Respondent concedes that petitioner
satisfies these conditions.
A. Revenue Procedure 2000-15, Section 4.02
Rev. Proc. 2000-15, sec. 4.02(1), 2000-1 C.B. at 448,
provides that equitable relief will ordinarily be granted as to
unpaid liabilities if the seven threshold conditions and each of
the following three elements are satisfied:
(a) At the time relief is requested, the
requesting spouse is no longer married to * * * the
nonrequesting spouse * * *;
(b) At the time the return was signed, the
requesting spouse had no knowledge or reason to know
that the tax would not be paid. The requesting spouse
must establish that it was reasonable for the
requesting spouse to believe that the nonrequesting
spouse would pay the reported liability. * * *; and
(c) The requesting spouse will suffer economic
hardship if relief is not granted. * * *
Relief under Rev. Proc. 2000-15, sec. 4.02 is only available,
however, to the extent that the unpaid liability is allocable to
the nonrequesting spouse. Rev. Proc. 2000-15, sec. 4.02(2)(b).
Respondent concedes that petitioner satisfied the first
element because she was divorced from Mr. Cowdery at the time she
requested relief. The parties, however, dispute whether
petitioner satisfied the second and third elements.
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Last modified: May 25, 2011