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reported on petitioner’s joint returns for taxable years 1998,
1999, and 2000 and assessed based on those returns, but not paid,
only section 6015(f) is applicable. See sec. 6015(b)(1) and
(c)(1); Washington v. Commissioner, 120 T.C. 137, 146-147 (2003).
Section 6015(f) provides, in pertinent part, that a taxpayer
may be relieved of liability for any unpaid tax (or any portion
thereof) if, taking into account all the facts and circumstances,
it would be inequitable to hold the taxpayer liable. If the
Commissioner denies a taxpayer’s request for equitable relief
under section 6015(f), this Court has jurisdiction to determine
the appropriate relief available to the taxpayer under that
section. Sec. 6015(e). The taxpayer seeking equitable relief
under section 6015(f) bears the burden of proving his or her
entitlement to such relief. Rule 142(a); Alt v. Commissioner,
119 T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir.
2004).
As directed by section 6015(f), the Commissioner has
prescribed procedures for use in determining whether a taxpayer
qualifies for equitable relief from joint and several liability
under section 6015(f). The procedures applicable to the instant
case are set forth in Rev. Proc. 2000-15, 2000-1 C.B. 447.11
11 Rev. Proc. 2000-15, 2000-1 C.B. 447, has been
superseded by Rev. Proc. 2003-61, 2003-2 C.B. 296, effective for
requests for relief filed on or after Nov. 1, 2003, and for
requests for relief pending on Nov. 1, 2003, as to which no
(continued...)
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Last modified: November 10, 2007