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In the instant case, the parties agree that relief is not
available to petitioner under section 6015(b) or (c), thereby
satisfying section 6015(f)(2). They disagree over whether
petitioner is entitled to relief under section 6015(f).
As directed by section 6015(f), respondent has prescribed
procedures in Rev. Proc. 2003-61, 2003-2 C.B. 296 (Revenue
Procedure 2003-61)2 that are to be used in determining whether it
would be inequitable to find the requesting spouse liable for
part or all of the liability in question. Section 4.01 of
Revenue Procedure 2003-61 lists seven conditions (threshold
conditions) which must be satisfied before the IRS will consider
a request for relief under section 6015(f). In the instant case,
respondent concedes that those conditions are satisfied. Where,
as here, the requesting spouse satisfies the threshold condi-
tions, section 4.01 of Revenue Procedure 2003-61 provides that a
requesting spouse may be relieved under section 6015(f) of all or
part of the liability in question if, taking into account all the
facts and circumstances, respondent determines that it would be
2We note that Revenue Procedure 2003-61 superseded Rev.
Proc. 2000-15, 2000-1 C.B. 447. Revenue Procedure 2003-61 is
effective for requests for relief under sec. 6015(f) which were
filed on or after Nov. 1, 2003, and for requests for such relief
which were pending on, and for which no preliminary determination
letter had been issued as of, that date. Rev. Proc. 2003-61,
sec. 7, 2003-2 C.B. at 299. Revenue Procedure 2003-61 is appli-
cable in the instant case. That is because as of Nov. 1, 2003,
no preliminary determination letter had been issued to petitioner
with respect to petitioner’s request for relief under sec.
6015(f), and that request was still pending.
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