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section 6015(f). We review respondent’s denial of relief under
section 6015(f) to determine whether respondent abused his
discretion. Jonson v. Commissioner, 118 T.C. 106, 125 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003).
Pursuant to section 6015(f), the Commissioner has prescribed
guidelines in Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. 447,
448, for determining whether an individual qualifies for
equitable relief from joint and several liability.6 Rev. Proc.
2000-15, sec. 4.01, 2000-1 C.B. at 448, sets forth seven
threshold conditions that must be satisfied before the Secretary
will consider any request for equitable relief pursuant to
section 6015(f). In this case, respondent agrees that petitioner
has satisfied the seven threshold conditions.
Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B. at 448, provides
that equitable relief will ordinarily be granted if the seven
threshold conditions and each of the following three elements are
satisfied (three element test):
(a) At the time relief is requested, the requesting
spouse is no longer married to, or is legally separated
from, the nonrequesting spouse, or has not been a member of
the same household as the nonrequesting spouse at any time
6Rev. Proc. 2003-61 does not apply to this case because,
although it supersedes Rev. Proc. 2000-15, 2000-1 C.B. 447, for
requests still pending on Nov. 1, 2003, for which no preliminary
determination letter had been issued as of Nov. 1, 2003,
respondent issued the preliminary determination letter to
petitioner on July 31, 2003. Rev. Proc. 2000-15, supra,
therefore, applies here.
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