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circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either); and
(2) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
We have jurisdiction to review respondent’s denial of
petitioner’s request for equitable relief under section 6015(f).
Fernandez v. Commissioner, supra at 329-331. We review such
denial of relief to decide whether respondent abused his
discretion by acting arbitrarily, capriciously, or without sound
basis in fact. Jonson v. Commissioner, 118 T.C. 106, 125 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003). Our review is not limited
to respondent’s administrative record. Ewing v. Commissioner,
122 T.C. 32, 44 (2004).
Petitioner is not entitled to relief under section 6015(f)
as to the gambling income. Petitioner is entitled to be
considered for relief under section 6015(f)(1) where there is an
unpaid tax or deficiency. The $4,002 of gambling income was
reported on the return as income, and petitioner and Mr.
Rodriguez received a refund based on the fact that withholding
exceeded the tax reported on the return. Thus, petitioner cannot
be considered for equitable relief as to the gambling income
under section 6015(f) since there is not an unpaid tax or
deficiency with respect to this item.
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Last modified: May 25, 2011