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Petitioner can be considered for relief under section
6015(f) as to the amount of the IRA distribution omitted from the
return resulting in a deficiency. The $15,500 distribution was
reflected on the return; however, only $1,550 of that amount was
reported as the taxable amount. As indicated, petitioner was
granted relief under section 6015(c) as to the difference between
the IRA distribution reflected on the return ($15,500) and the
actual amount of the IRA distribution ($23,363). The difference
is $7,863. Petitioner now seeks additional relief on the
difference between the amount reflected on the return as a
distribution ($15,500), and the amount reported on the return as
income ($1,550), the difference of $13,950.
The Commissioner has prescribed procedures for determining
whether a spouse qualifies for relief under subsection (f). The
procedures set forth in Rev. Proc. 2000-15, 2000-1 C.B. 447, have
been superseded by Rev. Proc. 2003-61, 2003-2 C.B. 296.3 Rev.
Proc. 2003-61, sec. 4.01, 2003-2 C.B. 297, sets forth seven
threshold conditions that must be satisfied. Respondent agrees
that all the threshold conditions have been met.
3 Rev. Proc. 2003-61, 2003-2 C.B. 296, which supersedes
Rev. Proc. 2000-15, 2000-1 C.B. 447, is effective for requests
for relief filed on or after Nov. 1, 2003, or requests for relief
pending on Nov. 1, 2003, for which no preliminary determination
letter has been issued as of Nov. 1, 2003. The request for
relief was submitted on Feb. 25, 2004.
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Last modified: May 25, 2011