- 16 -
tion of $40,420 is not income for 1998 and should not have been
included in the 1998 return.
OPINION
We review respondent’s denial of relief under section
6015(f) for abuse of discretion.7 Butler v. Commissioner, 114
T.C. 276, 292 (2000). Petitioner bears the burden of proving
that respondent abused respondent’s discretion in denying that
relief.8 See Jonson v. Commissioner, 118 T.C. 106, 125 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003).
Section 6015(f) grants respondent discretion to relieve an
individual who files a joint return from joint and several
liability with respect to that return. That section provides:
SEC. 6015(f). Equitable Relief.--Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts and
circumstances, it is inequitable to hold the indi-
vidual liable for any unpaid tax or any deficiency
(or any portion of either); and
7The Court’s jurisdiction in this case is dependent upon
sec. 6015(e)(1). Ewing v. Commissioner, 118 T.C. 494, 498-507
(2002); see also Fernandez v. Commissioner, 114 T.C. 324, 330-331
(2000); Butler v. Commissioner, 114 T.C. 276, 289-290 (2000).
8We reject petitioner’s argument that respondent bears the
burden of proving under sec. 6015(f) that petitioner had knowl-
edge that the tax shown due in the 1998 return would not be paid.
Petitioner’s argument appears to confuse sec. 6015(f) with sec.
6015(c)(3)(C). Respondent has the burden of proof under sec.
6015(c)(3)(C) with respect to whether the requesting spouse had
actual knowledge of the item giving rise to the deficiency.
Culver v. Commissioner, 116 T.C. 189, 194-196 (2001).
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011