Teresa J. Fox - Page 6

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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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