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(c), an individual may seek equitable relief under section
6015(f) to the extent that relief is not available under section
6015(b) or (c). Fernandez v. Commissioner, 114 T.C. 324, 329-331
(2000); Butler v. Commissioner, 114 T.C. 276, 287-292 (2000).
Except as otherwise provided in section 6015, petitioner bears
the burden of proof. Rule 142(a); Alt v. Commissioner, 119 T.C.
306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004).
A prerequisite to granting relief under section 6015(b) or
(c) is the existence of a tax deficiency. Sec. 6015(b)(1)(B) and
(c)(1); Block v. Commissioner, 120 T.C. 62, 65-66 (2003). Here,
after an examination of the joint return, respondent determined a
deficiency of $5,831.
Petitioner sought and was granted partial relief by
respondent under section 6015(c). As previously indicated,
petitioner was granted relief from liability for tax on: (1)
$1,501 (the difference between the gambling income reported of
$4,002 and the gambling income received of $5,503), and (2)
$7,863 (the difference between the IRA distribution reflected of
$15,500 and the IRA distribution received of $23,363).
Petitioner claims that she is entitled to equitable relief under
section 6015(f).
Section 6015(f) provides:
SEC. 6015(f) Equitable Relief.--Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts and
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