Phyllis J. Merendino - Page 11

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          jurisdiction to determine whether equitable relief is available             
          to petitioner for underpayment of tax shown on a joint return.              
          Ewing v. Commissioner, supra at 502.5                                       
               Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. 447, 448,                   
          prescribes guidelines or factors that will be considered in                 
          determining whether an individual qualifies for equitable relief            
          under section 6015(f).  This Court has upheld the use of the                
          guidelines specified in Rev. Proc. 2000-15, supra, and has                  
          analyzed the factors listed therein, in reviewing the                       
          Commissioner's negative determinations under section 6015(f).               
          See, e.g., Washington v. Commissioner, supra at 147-152.  Rev.              
          Proc. 2000-15, sec. 4.01, 2000-1 C.B. 447, 448, lists seven                 
          threshold conditions that must be satisfied before the                      
          Commissioner will consider a request for equitable relief under             
          section 6015(f).  Respondent concedes that petitioner satisfies             
          the threshold conditions in this case.  As discussed earlier, we            
          have found that petitioner did file a joint return.  Therefore,             
          petitioner meets all the threshold requirements under Rev. Proc.            
          2000-15, supra.                                                             
               Once petitioner has satisfied the threshold requirements,              
          Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B. at 448, provides that,           
          in cases where a liability reported on a joint return is unpaid,            
          relief under section 6015(f) will ordinarily be granted if three            

               5Respondent continues to contest our jurisdiction to review            
          sec. 6015(f) claims in this case.                                           

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