Teresa G. Butner - Page 23

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                           (1) taking into account all the facts and                  
                    circumstances, it is inequitable to hold the indi-                
                    vidual liable for any unpaid tax or any deficiency                
                    (or any portion of either); and                                   
                           (2) relief is not available to such indi-                  
                    vidual under subsection (b) or (c),                               
               the Secretary may relieve such individual of such                      
               To prevail under section 6015(f), petitioner must show that            
          respondent's denial of equitable relief under that section was an           
          abuse of discretion.  See Washington v. Commissioner, 120 T.C. at           
          146; Jonson v. Commissioner, 118 T.C. 106, 125 (2002) (citing               
          Butler v. Commissioner, 114 T.C. at 292), affd. 353 F.3d 1181               
          (10th Cir. 2003).  Respondent’s denial of such relief will                  
          constitute an abuse of discretion where it was arbitrary, capri-            
          cious, or without sound basis in fact or law.  Woodral v. Commis-           
          sioner, 112 T.C. 19, 23 (1999).  The question whether respon-               
          dent's denial of relief under section 6015(f) was arbitrary,                
          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).  In deciding whether respondent's                 
          denial of relief under section 6015(f) was an abuse of discre-              
          tion, we consider evidence relating to all the facts and circum-            
               As directed by section 6015(f), the Commissioner has pre-              
          scribed guidelines in Revenue Procedure 2000-15 to be considered            
          in determining whether an individual qualifies for relief under             

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