- 25 -
trary, capricious, or without sound basis in fact is a question
of fact. Cheshire v. Commissioner, 115 T.C. 183, 197-198 (2000),
affd. 282 F.3d 326 (5th Cir. 2002).
Petitioner bears the burden of proving that respondent
abused respondent’s discretion in denying her relief under
section 6015(f). See Jonson v. Commissioner, 118 T.C. 106, 125
(2002), affd. 353 F.3d 1181 (10th Cir. 2003). That this case was
submitted under Rule 122 does not change that burden or the
effect of a failure of proof. See Rule 122(b); Borchers v.
Commissioner, 95 T.C. 82, 91 (1990), affd. 943 F.2d 22 (8th Cir.
1991).
Section 6015(f) grants respondent discretion to relieve an
individual who files a joint return from joint and several
liability with respect to that return. That section provides:
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 individ-
ual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
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Last modified: November 10, 2007