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The Commissioner will not grant relief unless the taxpayer
meets seven threshold conditions:4 (1) The requesting spouse
filed a joint return for the taxable year for which she seeks
relief; (2) relief is not available to the requesting spouse
under section 6015(b) or (c); (3) the requesting spouse applies
for relief no later than 2 years after the date of the Service’s
first collection activity; (4) no assets were transferred between
the spouses as part of a fraudulent scheme; (5) the nonrequesting
spouse did not transfer disqualified assets to the requesting
spouse; (6) the requesting spouse did not file or fail to file
the return with fraudulent intent; and (7) the income tax
liability from which the requesting spouse seeks relief is
attributable to an item of the individual with whom the
requesting spouse filed the joint return. Rev. Proc. 2003-61,
sec. 4.01, 2003-2 C.B. 296, 297. Respondent concedes that
petitioner meets these conditions.
Rev. Proc. 2003-61, sec. 4.03, 2003-2 C.B. at 298, lists
several factors the Commissioner considers in determining whether
a requesting spouse is eligible for relief under section 6015(f)
and states that no single factor determines whether a taxpayer
qualifies for relief. All relevant facts and circumstances are
to be considered. Sec. 6015(f)(1); Rev. Proc. 2003-61, sec.
4 Rev. Proc. 2003-61, 2003-2 C.B. 296, applies here because
petitioner requested relief under sec. 6015(f) after Nov. 1,
2003; i.e., on Sept. 30, 2004. Id. sec. 7, 2003-2 C.B. at 299.
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Last modified: May 25, 2011