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concedes that we have jurisdiction over this case under section
6015(e) as amended.
The Commissioner uses guidelines prescribed in Rev. Proc.
2003-61, 2003-2 C.B. 296, to determine whether a taxpayer
qualifies for relief from joint and several liability under
section 6015(f).7 We review the Commissioner’s determination
using an abuse of discretion standard. See Washington v.
Commissioner, 120 T.C. 137, 146 (2003); Butler v. Commissioner,
supra at 291-292. Under this standard of review, we defer to the
Commissioner’s determination unless it is arbitrary, capricious,
or without sound basis in fact. Jonson v. Commissioner, 118 T.C.
106, 125 (2002), affd. 353 F.3d 1181 (10th Cir. 2003). The
taxpayer requesting section 6015(f) relief bears the burden of
proof. See Rule 142(a); Jonson v. Commissioner, supra at 113.
6(...continued)
case of an individual who requests equitable relief
under subsection (f)--
(A) In general.-- * * * the individual may
petition the Tax Court (and the Tax Court shall
have jurisdiction) to determine the appropriate
relief available to the individual under this
section * * * [Emphasis added.]
7Rev. Proc. 2003-61, 2003-2 C.B. 296, supersedes Rev. Proc.
2000-15, 2000-1 C.B. 447, effective for requests for relief filed
on or after Nov. 1, 2003, and for requests for relief pending on
Nov. 1, 2003, for which no preliminary determination letter has
been issued as of that date. Rev. Proc. 2003-61, secs. 6 and 7,
2003-2 C.B. at 299.
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