- 12 -
basis for the unreported income, and she cannot rely on ignorance
of the law for relief from liability. Mitchell v. Commissioner,
292 F.3d 800, 805 (D.C. Cir. 2002), affg. T.C. Memo. 2000-332.
C. Section 6015(f)
Therefore, the only remaining opportunity for relief
available to petitioner is section 6015(f). Section 6015(f)
provides as follows:
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
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.
As directed by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2000-15, 2000-1 C.B. 447,3 to
be considered in determining whether an individual qualifies for
relief under section 6015(f). Rev. Proc. 2000-15, sec. 4.01,
2000-1 C.B. at 448, lists threshold conditions which must be
3This revenue procedure was superseded by Rev. Proc. 2003-
61, 2003-2 C.B. 296. Rev. Proc. 2003-61, 2003-2 C.B. 296, is
effective either for requests for relief filed on or after Nov.
1, 2003, or for requests for which no preliminary determination
letter was issued as of Nov. 1, 2003. In the present case, the
request for relief was filed on June 3, 2002, and the preliminary
determination letter was issued on Feb. 25, 2003; therefore, Rev.
Proc. 2000-15, 2000-1 C.B. 447 is applicable in the present
situation.
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011