Mary Elizabeth Cumings - Page 9




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         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. Parker              






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