- 5 -
A taxpayer qualifies for relief under section 6015(f) if
relief is not available under section 6015(b) or (c) and, in
light of the facts and circumstances, it is inequitable to hold
the taxpayer liable for the tax or deficiency. Petitioner
concedes that she does not qualify for relief under section
6015(b) or (c) but contends she qualifies for relief under
section 6015(f).
To prevail under section 6015(f), petitioner must show that
respondent’s denial of relief from joint liability was an abuse
of discretion. See Rule 142(a);3 Alt v. Commissioner, 119 T.C.
306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004); Jonson
v. Commissioner, 118 T.C. 106, 125 (2002), affd. 353 F.3d 1181
(10th Cir. 2003); Butler v. Commissioner, 114 T.C. 276, 289-290
(2000). Our determination under section 6015(e) relating to
petitioner’s eligibility for relief under section 6015(f) is made
pursuant to a trial de novo and is not limited to matter
submitted by petitioner before respondent determined whether she
was eligible for relief. Ewing v. Commissioner, 122 T.C. 32, 39
(2004), on appeal (9th Cir., June 16, 2004), cross-appeal (9th
Cir., July 19, 2004).
3 Petitioner does not allege that respondent bears the
burden of proof under sec. 7491(a).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011