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section 6015(f) is subject to de novo review by the Court, but
relies on our opinion as having been vacated on jurisdictional
grounds. See Ewing v. Commissioner, 122 T.C. 32, 38-39 (2004),
revd. in part and vacated in part on jurisdictional issue
Commissioner v. Ewing, 439 F.3d 1009 (9th Cir. 2006). Though we
may have occasion in the future to reconsider the Court’s
approach to these cases, as explained in Ewing v. Commissioner,
122 T.C. 32 (2004), and applied in numerous other cases, we do
not do so here. Respondent found it necessary to call Dorr to
explain his reasons for rejecting Mrs. Chou’s claim, because his
reasons were not anywhere in the administrative record.
Respondent stipulated that at least four other documents that
should have been included in the administrative record were not.
The administrative record had to be “recreated” by Dorr because
the parts relating to Mrs. Chou’s claim were lost in transmittal
between IRS offices. The testimony at trial will be considered
in determining whether Mrs. Chou is entitled to relief.
As directed by section 6015(f), the Commissioner has
prescribed guidelines under which a taxpayer may qualify for
equitable relief from liability on a joint return. See Rev.
Proc. 2003-61, 2003-2 C.B. 296. Rev. Proc. 2003-61, sec. 4.02,
2003-2 C.B. at 298, provides in relevant part that relief
ordinarily will be granted if three criteria are met. The first
criterion, that the requesting spouse is no longer married to or
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