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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”.
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