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business. Since petitioner had actual knowledge of these
transfers, that alone precludes her from claiming relief under
section 6015(c).
If a taxpayer’s request for relief under section 6015(f) is
denied, the taxpayer may petition this Court (pursuant to section
6015(e)(1)) for a review of the determination. Ewing v.
Commissioner, 118 T.C. 494, 497-507 (2002). To prevail,
petitioner must prove that respondent’s denial of equitable
relief from joint liability under section 6015(f) was an abuse of
discretion. Jonson v. Commissioner, 118 T.C. 106, 125
(2002), affd. 353 F.3d 1181 (10th Cir. 2003); Cheshire v.
Commissioner, 115 T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th
Cir. 2002); Butler v. Commissioner, 114 T.C. 276, 291-292 (2000).
Section 6015(f) 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 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. 2003-61, 2003-2 C.B. 296,
modifying Rev. Proc. 2000-15, 2000-1 C.B. 447, that are to be
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Last modified: May 25, 2011