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v. Commissioner, 129 T.C. 1, 4 n.4 (2007); Washington v.
Commissioner, 120 T.C. 137, 147 (2003).
Section 6015(f) provides for equitable relief if, taking
into account all of the facts and circumstances, it is
inequitable to hold the requesting spouse liable for any unpaid
tax or deficiency. As directed by section 6015(f), the
Commissioner has prescribed guidelines under which a taxpayer may
qualify for equitable relief from liability on a joint return for
tax owed on income attributable to the nonrequesting spouse. See
Rev. Proc. 2003-61, 2003-2 C.B. 296. Rev. Proc. 2003-61, sec.
4.02, 2003-2 C.B. at 298, provides in relevant part that relief
ordinarily will be granted to a requesting spouse with regard to
underpayments of tax attributable to the nonrequesting spouse if
three criteria are met. The first criterion, that the requesting
spouse is no longer married to or is legally separated from the
nonrequesting spouse or is not a member of the same household at
any time during the 12 months prior to the request for relief, is
satisfied in this case.
The second criterion, that, at the time the joint return was
signed, the requesting spouse had no knowledge or reason to know
that the tax would not be paid and that it was reasonable to
believe that the nonrequesting spouse would pay the liability, is
not satisfied in this case. Petitioner and Collins were having
both personal and business financial difficulties throughout
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Last modified: March 27, 2008