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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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