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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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Last modified: November 10, 2007