- 10 - seven conditions (threshold conditions) before the Commissioner will consider a request for relief under section 6015(f). Rev. Proc. 2003-61, supra. Respondent agrees that petitioner has satisfied those threshold conditions. Where, as here, the requesting spouse satisfies the threshold conditions, Rev. Proc. 2003-61, sec. 4.03, 2003-2 C.B. at 298,5 lists factors to be considered in determining whether to grant equitable relief. Therefore, the Court considers the factors in Rev. Proc. 2003-61, sec. 4.03(2)(a) and (b), in determining whether respondent abused his discretion in denying equitable relief under section 6015(f). In this case, petitioner satisfies only one of the factors listed in the revenue procedure. Petitioner divorced intervenor in 2003; therefore, she satisfies the first factor. With respect to the second factor, petitioner must show that she would be unable to pay basic reasonable living expenses if relief were not granted. Monsour v. Commissioner, T.C. Memo. 2004-190. Being unable to pay basic reasonable living expenses would amount to economic hardship. Sec. 301.6343-1(b)(4)(i), Proced. & Admin. 4(...continued) for requests for relief pending on Nov. 1, 2003, as to which no preliminary determination letter had been issued as of that date. Petitioner’s application for relief was filed after Nov. 1, 2003, on Feb. 3, 2004. 5The Court need not consider Rev. Proc. 2003-61, sec. 4.02, 2003-2 C.B. at 298, since that section relates to “underpayments”.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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