- 8 - A. Rev. Proc. 2003-61, Sec. 4.01 Before the Commissioner will consider a taxpayer’s request for relief under section 6015(f), the taxpayer must satisfy the following seven threshold conditions listed in Rev. Proc. 2003- 61, sec. 4.01, 2003-2 C.B. at 297: (1) The requesting spouse filed a joint return for the taxable year for which he or she seeks relief. (2) Relief is not available to the requesting spouse under section 6015(b) or (c). (3) The requesting spouse applies for relief no later than two years after the date of the Service’s first collection activity * * * (4) No assets were transferred between the spouses as part of a fraudulent scheme by the spouses. (5) The nonrequesting spouse did not transfer disqualified assets to the requesting spouse. * * * (6) The requesting spouse did not file or fail to file the return with fraudulent intent. (7) The income tax liability from which the requesting spouse seeks relief is attributable to an item of the individual with whom the requesting spouse filed the joint return (the “nonrequesting spouse”) * * * Review of the administrative record, particularly Ms. Wilce’s workpaper and Ms. Hackmeister’s case memorandum, confirms that petitioner satisfies each of these conditions. Petitioner and Mr. Parker filed a joint Federal income tax return for 2002. Relief is not available to petitioner under section 6015(b) or (c) because relief under those subsections is available only with respect to underreported liabilities; petitioner and Mr. ParkerPage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 NextLast modified: November 10, 2007