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section 6015(f).12 Section 4.01 of that revenue procedure lists
seven conditions (threshold conditions) which must be satisfied
before respondent will consider a request for relief under
section 6015(f). Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at
448. Respondent concedes that petitioner meets the threshold
conditions.
Where, as here, the requesting spouse satisfies the thresh-
old conditions, section 4.01 of Revenue Procedure 2000-15 pro-
vides 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 deter-
mines that it would be inequitable to hold the requesting spouse
liable for such liability.
Where, as here, the requesting spouse satisfies the thresh-
old conditions, section 4.02 of Revenue Procedure 2000-15 sets
forth the circumstances under which respondent ordinarily will
grant relief to that spouse under section 6015(f) in a case, like
the instant case, where a liability is reported in a joint return
12Revenue Procedure 2000-15 was superseded by Revenue Proce-
dure 2003-61, 2003-2 C.B. 296 (Revenue Procedure 2003-61).
Revenue Procedure 2003-61 is effective for requests for relief
filed on or after Nov. 1, 2003, and for requests for relief with
respect to which no preliminary determination was issued as of
Nov. 1, 2003. In the present case, petitioner filed her respec-
tive Forms 8857 for the taxable years 1994, 1995, 1998, and 1999
on Jan. 22, 2001, and respondent’s preliminary determination
letter was issued on May 23, 2002. Therefore, Revenue Procedure
2000-15 is applicable in the present case.
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Last modified: November 10, 2007