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SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN.
* * * * * * *
(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 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),
the Secretary may relieve such individual of such liability.
Because relief from the 2000 understatement is not available
to petitioner under section 6015(b) or (c), she has satisfied one
of the two prerequisites for relief under section 6015(f).
The other prerequisite is that it is inequitable to hold the
individual liable for the unpaid tax, taking into consideration
all the facts and circumstances. As contemplated by section
6015(f), the Commissioner has prescribed guidelines in Rev. Proc.
2000-15, sec. 4.02, 2000-1 C.B. 447, 448, to be used in
determining whether an individual qualifies for relief under that
section.1 Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at 448,
1Respondent’s determination is subject to Rev. Proc. 2000-
15, 2000-1 C.B. 447, which was in effect when respondent
evaluated petitioner’s request and when respondent issued the
notice of determination. Rev. Proc. 2000-15, supra, has been
superseded by Rev. Proc. 2003-61, 2003-32 C.B. 296, effective for
requests for relief filed on or after Nov. 1, 2003.
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Last modified: May 25, 2011