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Court defers to respondent’s determination unless it is
arbitrary, capricious, or without sound basis in fact. Jonson v.
Commissioner, 118 T.C. 106, 125 (2002), affd. 353 F.3d 1181 (10th
Cir. 2003). Petitioner bears the burden of proving that there
was an abuse of discretion. Abelein v. Commissioner, T.C. Memo.
2004-274.
The Commissioner has prescribed guidelines that are
considered in determining whether it is inequitable to hold a
requesting spouse liable for all or part of the liability for any
unpaid tax or deficiency. Rev. Proc. 2000-15,6 sec. 4.01, 2000-1
C.B. 447, 448, sets forth seven threshold conditions that the
requesting spouse must satisfy before the Commissioner will
consider a request for relief under section 6015(f). Respondent
agrees that petitioner has satisfied those threshold conditions.
Where, as here, the requesting spouse satisfies the
threshold conditions, Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B.
447, 448, lists factors to be considered in determining whether
to grant equitable relief for underpayments of tax. Equitable
relief under section 6015(f) for an underpayment of tax on a
6Rev. Proc. 2003-61, 2003-2 C.B. 296, which supersedes Rev.
Proc. 2000-15, 2000-1 C.B. 447, is effective for requests for
relief filed on or after Nov. 1, 2003, or requests for relief
pending on Nov. 1, 2003, for which no preliminary determination
letter has been issued as of that date. Petitioner’s request for
relief was submitted on July 7, 2003, and a preliminary
determination letter was issued on Oct. 3, 2003. Accordingly,
the guidelines found in Rev. Proc. 2000-15, supra, are applicable
in this case.
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