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determined that petitioner was not entitled to the requested
relief.
If a taxpayer’s request for relief under section 6015(f) is
denied, the taxpayer may petition this Court (pursuant to section
6015(e)(1)) for a review of the determination. Ewing v.
Commissioner, 118 T.C. 494, 497-507 (2002). To prevail,
petitioner must prove that respondent’s denial of equitable
relief from joint liability under section 6015(f) was an abuse of
discretion. See Jonson v. Commissioner, 118 T.C. 106, 125
(2002), affd. 353 F.3d 1181 (10th Cir. 2003); Cheshire v.
Commissioner, 115 T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th
Cir. 2002); Butler v. Commissioner, 114 T.C. 276, 291-292 (2000).
Section 6015(f) provides:
SEC. 6015(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
individual liable for any unpaid tax or any
deficiency (or any portion of either); and
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
In the instant case, the parties agree that petitioner is not
entitled to relief under section 6015(b) or (c), and therefore
section 6015(f)(2) is satisfied. They disagree over whether
petitioner is entitled to relief under section 6015(f)(1).
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Last modified: May 25, 2011