- 18 - entitled to relief under section 6015(f) because all of the other factors either weigh in favor of granting relief to petitioner or are neutral. To reflect the foregoing, An appropriate order and decision will be entered for petitioner.Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19Last modified: November 10, 2007