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that there was an abuse of discretion. Abelein v. Commissioner,
T.C. Memo. 2004-274.
The Commissioner has prescribed guidelines that are
considered in determining whether it is inequitable to hold a
requesting spouse liable for all or part of the liability for any
unpaid tax or deficiency. Rev. Proc. 2003-61, sec. 4.01, 2003-2
C.B. 296, 297, sets forth seven threshold conditions that the
requesting spouse must satisfy before the Commissioner will
consider a request for relief under section 6015(f).6 Respondent
does not dispute that petitioner has satisfied the seven
threshold conditions.
Where the requesting spouse satisfies the threshold
conditions, Rev. Proc. 2003-61, sec. 4.02, 2003-2 C.B. at 298,
lists factors to be considered in determining whether equitable
relief is warranted as to liability for underpayments of tax,
which is the situation in this case. Equitable relief under
section 6015(f) from liability for an underpayment of tax on a
joint return will ordinarily be granted by the Commissioner if
all three of the following criteria are met: (1) The requesting
spouse is divorced, legally separated, or has been physically
separated for 1 year from the nonrequesting spouse at the time
6 Rev. Proc. 2003-61, 2003-2 C.B. 296, which supersedes
Rev. Proc. 2000-15, 2000-1 C.B. 447, is effective for requests
for relief filed on or after Nov. 1, 2003, or requests for relief
pending on Nov. 1, 2003, for which no preliminary determination
letter has been issued as of that date. Petitioner’s request for
relief was submitted on Mar. 24, 2004. Accordingly, the
guidelines of Rev. Proc. 2003-61, supra, apply in this case.
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