- 42 -
liability with respect to that return. That section provides:
SEC. 6015. RELIEF FROM JOINT AND SEVERAL LIABILITY ON
JOINT RETURN.
* * * * * * *
(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 indi-
vidual liable for any unpaid tax or any deficiency
(or any portion of either); and
(2) relief is not available to such individ-
ual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
In the instant case, the parties agree that relief is not
available to petitioner under section 6015(b) or (c), thereby
satisfying section 6015(f)(2). They disagree over whether
petitioner is entitled to relief under section 6015(f).
Before turning to the issue presented under section 6015(f),
we shall restate the comments that we made at the conclusion of
the trial in this case with respect to our assessment of the
credibility of petitioner, who testified in support of her
position that she is entitled to relief under section 6015(f),
and the credibility of Mr. Krasner, who testified in support of
his position as intervenor that petitioner is not entitled to
relief under that section. We did not find petitioner to be
credible. We found Mr. Krasner to be credible. We have taken
into account our evaluation of petitioner’s credibility and Mr.
Page: Previous 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 NextLast modified: May 25, 2011