Eleanor Simon - Page 18

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          sign that return and certain stipulated exhibits in which she               
          represented to the IRS that she signed that return.  A stipula-             
          tion is to be treated, to the extent of its terms, as a conclu-             
          sive admission by the parties to the stipulation, unless other-             
          wise permitted by the Court or agreed upon by those parties.                
          Rule 91(e).  The Court will not permit a party to a stipulation             
          to qualify, change, or contradict a stipulation in whole or in              
          part except that it may do so where justice requires.  Justice              
          does not require the Court to permit petitioner to contradict and           
          attempt to change the parties’ stipulation that she signed the              
          1998 return.  We shall not rely on petitioner’s testimony to                
          support her position in this case.                                          
               Turning now to our consideration of section 6015(f), as                
          directed by that section, respondent has prescribed procedures in           
          Rev. Proc. 2000-15, 2000-1 C.B. 447 (Revenue Procedure 2000-15)9            
          that are to be used in determining whether it would be inequita-            
          ble to find the requesting spouse liable for part or all of the             


               9We note that Rev. Proc. 2003-61, 2003-2 C.B. 296 (Revenue             
          Procedure 2003-61), superseded Revenue Procedure 2000-15.                   
          Revenue Procedure 2003-61 is effective for requests for relief              
          under sec. 6015(f) which were filed on or after Nov. 1, 2003, and           
          for requests for such relief which were pending on, and for which           
          no preliminary determination letter had been issued as of, that             
          date.  Id. sec. 7.  Revenue Procedure 2003-61 is not applicable             
          in the instant case.  That is because (1) petitioner filed                  
          petitioner’s Form 8857 on Jan. 9, 2002, and (2) the IRS issued a            
          preliminary determination on Sept. 9, 2002 (i.e., the IRS Septem-           
          ber 9, 2002 preliminary determination) with respect to that form.           






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