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to hold the individual liable for any unpaid tax”. Sec.
6015(f)(1). Rev. Proc. 2003-61, sec. 4.01, 2003-2 C.B. at 29716
lists seven threshold conditions that petitioner must satisfy in
order for respondent to consider a request for relief under
section 6015(f). The threshold conditions are as follows:
(1) The requesting spouse filed a joint return for the
taxable year for which he or she seeks relief.
(2) Relief is not available to the requesting spouse
under section 6015(b) or (c).
(3) The requesting spouse applies for relief no later
than two years after the date of the Service’s first
collection activity after July 22, 1998, with respect
to the requesting spouse * * *.
(4) No assets were transferred between the spouses as
part of a fraudulent scheme by the spouses.
(5) The nonrequesting spouse did not transfer
disqualified assets to the requesting spouse.* * *
(6) The requesting spouse did not file or fail to file
the return with fraudulent intent.
(7) The income tax liability from which the requesting
spouse seeks relief is attributable to an item of the
individual with whom the requesting spouse filed the
joint return (the “nonrequesting spouse”), unless one
of the following exceptions applies:[17]
(a) Attribution solely due to the operation of
community property law. * * *
(b) Nominal ownership. * * *
(c) Misappropriation of funds. * * *
(d) Abuse not amounting to duress. * * *
16 Rev. Proc. 2003-61, 2003-2 C.B. 296, supersedes Rev.
Proc. 2000-15, 2000-1 C.B. 447. Rev. Proc. 2003-61, supra, and is
effective for requests for relief filed on or after Nov. 1, 2003,
and for requests for relief pending as of Nov. 1, 2003, for which
no preliminary determination letter had been issued as of Nov. 1,
2003. The record does not indicate that respondent issued
petitioner a preliminary determination letter on or before Nov.
1, 2003; therefore, Rev. Proc. 2003-61 applies in this case.
17 Petitioner and Mr. Magee’s 1996 joint tax return reflects
estimated taxes paid by Mr. Magee. However, this amount was not
sufficient to cover all of his tax liability, much less any of
petitioner’s tax liability.
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