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No deficiency exists in the present case. Rather, there is
an underpayment of tax. When petitioner and Mr. Moore filed
their 1992 joint return, they did not remit any payment.
Therefore, we hold petitioner is not entitled to relief under
section 6015(b) or (c).
We have jurisdiction to review the Commissioner’s denial of
a requesting spouse’s request for equitable relief under section
6015(f). Jonson v. Commissioner, 118 T.C. 106, 125 (2002), affd.
353 F.3d 1181 (10th Cir. 2003); Butler v. Commissioner, 114 T.C.
276, 292 (2000). We review such denial of relief to decide
whether respondent abused his discretion by acting arbitrarily,
capriciously, or without sound basis in fact. Jonson v.
Commissioner, supra; Butler v. Commissioner, supra.
Section 6015(f) authorizes the Commissioner to grant
equitable relief if:
(1) taking into account all the facts and
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) * * *
On the basis of the record before us we find that the denial
was based solely on the ground given in the preliminary
determination letter; i.e., petitioner’s request for relief was
not made within 2 years of respondent’s first collection activity
taken after July 22, 1998. There is no evidence that respondent
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