- 23 - guidelines that are considered in determining whether an individual qualifies for relief under section 6015(f).5 Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at 448, lists seven threshold conditions that must be satisfied before the Commissioner will consider a request for relief under section 6015(f). One of these threshold factors is that the requesting spouse did not file the return with fraudulent intent. Id. We held above that petitioners filed their 1993, 1994, and 1995 returns fraudulently with the intent to evade tax. Respondent has shown that both petitioners committed fraud in the filing of the false returns. Mrs. Payne was very involved in running the business, and we are convinced that she and Mr. Payne together operated HRDC in a way that concealed the cash they received to avoid tax. Mrs. Payne knew that Mr. Payne cashed the payments from the extras; while working in HRDC’s offices, she actively separated out the checks to be cashed from those to be deposited in the bank. The cash was used for Mr. and Mrs. Payne’s personal expenses, such as when Ms. Enerson would cash 5On Aug. 11, 2003, the Commissioner issued Rev. Proc. 2003- 61, 2003-2 C.B. 296, which superseded Rev. Proc. 2000-15, 2000-1 C.B. 447, effective for requests for relief filed on or after Nov. 1, 2003, and for those pending on Nov. 1, 2003, for which no preliminary determination letter has been issued as of Nov. 1, 2003. The threshold requirement that a requesting spouse not having filed a return with fraudulent intent in order to be considered for relief under sec. 6015(f) is present in both revenue procedures.Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
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