Deborah Ann Puckett - Page 9

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          (threshold conditions) before the Commissioner will consider a              
          request for relief under section 6015(f).  Rev. Proc. 2000-15,              
          sec. 4.01, 2000-1 C.B. at 448.  Respondent agrees that in this              
          case those threshold conditions are satisfied.                              
               Where the requesting spouse satisfies the threshold                    
          conditions, Rev. Proc. 2000-15, sec. 4.02(1), 200-1 C.B. at 448,            
          sets forth the circumstances under which respondent will                    
          ordinarily grant relief under section 6015(f) in a case like the            
          instant case where a liability is reported on a joint return but            
          not paid.  Relief under section 6015(f) will ordinarily be                  
          granted if all of the following elements are satisfied:                     
                    (a) At the time relief is requested, the                          
               requesting spouse * * * has not been a member of the                   
               same household as the nonrequesting spouse at any time                 
               during the 12-month period ending on the date relief                   
               was requested;                                                         
                    (b) At the time the return was signed, the                        
               requesting spouse had no knowledge or reason to know                   
               that the tax would not be paid.  The requesting spouse                 
               must establish that it was reasonable for the                          
               requesting spouse to believe that the nonrequesting                    
               spouse would pay the reported liability.  * * *; and                   



               4(...continued)                                                        
          Rev. Proc. 2000-15, 2000-1 C.B. 447, is effective for requests              
          for relief under sec. 6015(f) filed on or after Nov. 1, 2003, and           
          for requests for such relief pending on, and for which no                   
          preliminary determination letter had been issued as of, that                
          date.  Rev. Proc. 2003-61, sec. 7, 2003-2 C.B. at 297.  Rev.                
          Proc. 2003-61, supra is not applicable in the instant case                  
          because (1) petitioner filed her request for relief on Sep. 8,              
          2002, and (2) respondent issued a preliminary determination on              
          June 3, 2003.                                                               





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