- 6 - (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 andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011