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This Court has upheld the use of these procedures and has
analyzed the factors listed therein in reviewing a negative
determination under section 6015(f). See, e.g., Washington v.
Commissioner, supra at 147-152; Jonson v. Commissioner, 118 T.C.
106, 125-126 (2002), affd. 353 F.3d 1181 (10th Cir. 2003).
Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at 448, lists
seven threshold conditions that must be satisfied before the
Commissioner will consider a request for relief under section
6015(f). Respondent agrees that these threshold conditions are
satisfied for taxable years 1999 and 2000, but he contends that
petitioner fails to satisfy the condition enumerated at Rev.
Proc. 2000-15, sec. 4.01(3), 2000-1 C.B. at 448, for taxable year
1998.
The threshold condition at Rev. Proc. 2000-15, sec. 4.01(3),
2000-1 C.B. at 448, requires that the “requesting spouse applies
for relief no later than two years after the date of the
Service’s first collection activity after July 22, 1998, with
respect to the requesting spouse”.12 According to respondent,
11(...continued)
preliminary determination letter had been issued as of that date.
Petitioner’s request for relief was filed on Sept. 13, 2002, and
respondent’s notice of determination denying relief was issued on
Oct. 7, 2003. Accordingly, petitioner’s request is subject to
Rev. Proc. 2000-15, supra.
12 See also sec. 1.6015-5(b)(1), Income Tax Regs., which
is applicable for all elections under sec. 6015 filed on or after
July 18, 2002. Sec. 1.6015-9, Income Tax Regs.
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Last modified: November 10, 2007