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Ms. Valentine’s election to make an early withdrawal of the funds
in her 401(k) account. Regardless of whether petitioner knew of
the tax consequences for the distribution, petitioner is not
entitled to relief under section 6015(c).
Relief Under Section 6015(f)
Section 6015(f) grants the Commissioner discretion to
relieve an individual, where relief is not available under
section 6015(b) or (c), from joint liability if, taking into
account all the facts and circumstances, it is inequitable to
hold the individual liable for any unpaid tax or deficiency.
Sec. 6015(f). A requesting spouse bears the burden of proving
that the Commissioner abused his discretion in denying the
equitable relief from joint liability under section 6015(f).
Jonson v. Commissioner, 118 T.C. 106, 114 (2002), affd. 353 F.3d
1181 (10th Cir. 2003); Cheshire v. Commissioner, supra at 198;
Butler v. Commissioner, 114 T.C. at 292.
As discussed above, petitioner is not entitled to relief
under section 6015(b) or (c). The parties dispute whether it is
inequitable to hold petitioner liable for the 1999 deficiency.
As contemplated by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2003-61 to be used in
determining whether an individual qualifies for relief under that
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