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existence of the item giving rise to the deficiency), affd. 282
F.3d 326 (5th Cir. 2002). Accordingly, petitioner is not
entitled to relief from the 2000 liability pursuant to section
6015(b) or (c).
Petitioner contends, in the alternative, that she is
entitled to relief pursuant to section 6015(f). Section 6015(f)
provides that the Commissioner is granted discretion to award
relief from joint and several liability if the facts and
circumstances indicate that it would be inequitable to hold the
requesting spouse liable for the deficiency. Pursuant to an
abuse of discretion standard, we defer to the Commissioner’s
determination unless it is arbitrary, capricious, or without
sound basis in fact. See Washington v. Commissioner, 120 T.C.
137, 146 (2003); Jonson v. Commissioner, 118 T.C. 106, 125
(2002), affd. 353 F.3d 1181 (10th Cir. 2003).
Respondent denied petitioner’s request for relief relating
to 2000. We agree with respondent. Petitioner knew of the
distribution, did not establish economic hardship, benefited from
the enjoyment of the income, and did not act with reasonable
cause and good faith with respect to the filing of her return.
Thus, she is not entitled to relief pursuant to section 6015(f).
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