Debra Anne Banderas - Page 11

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          separated to elect to have his or her tax liability calculated              
          proportionately as if separate returns had been filed.                      
          Subsection (f) confers discretion upon the Commissioner to grant            
          equitable relief, based on all facts and circumstances, as                  
               SEC. 6015.  RELIEF FROM JOINT AND SEVERAL LIABILITY ON                 
                         JOINT RETURN.                                                
                    (f) Equitable Relief.--Under procedures prescribed                
               by the Secretary, if--                                                 
                         (1) taking into account all the facts and                    
                    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                      
               The Court reviews a denial of relief under section 6015(f)             
          for abuse of discretion; i.e., whether respondent’s determination           
          was arbitrary, capricious, or without sound basis in law or fact.           
          Jonson v. Commissioner, 118 T.C. 106, 125 (2002), affd. 353 F.3d            
          1181 (10th Cir. 2003); Butler v. Commissioner, 114 T.C. 276, 292            
          (2000).  Except as otherwise provided in section 6015, the                  
          taxpayer generally bears the burden of proving such an abuse of             
          discretion.  Rule 142(a); Alt v. Commissioner, 119 T.C. 306, 311            
          (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004); Jonson v.                  
          Commissioner, supra at 113.                                                 

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