Russell Whiting Packer - Page 9

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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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Last modified: May 25, 2011