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Commissioner, 118 T.C. 106, 125 (2002), affd. 353 F.3d 1181 (10th
Cir. 2003).
As directed by section 6015(f), the Commissioner has
prescribed guidelines for determining whether a spouse qualifies
for relief under subsection (f). The applicable provisions are
found in Rev. Proc. 2003-61, 2003-2 C.B. 296, modifying Rev.
Proc. 2000-15, 2000-1 C.B. 447. According to Rev. Proc. 2003-61,
sec. 4.01, 2003-2 C.B. at 297 of the guideline, the requesting
spouse must satisfy seven conditions (threshold conditions)
before the Commissioner will consider a request for relief under
section 6015(f). The threshold conditions of this section are
stated in the conjunctive, and each condition must be satisfied
to be eligible to submit a request for equitable relief under
section 6015(f). Id.
Under Rev. Proc. 2003-61, sec. 4.01(7), the income tax
liability from which the requesting spouse seeks relief must be
attributable to an item of the individual with whom the
requesting spouse filed the joint return, unless one of four
stated exceptions applies. The only exception relevant to
petitioner’s case applies if the requesting spouse establishes
that he or she was the victim of abuse prior to the time the
return was signed, and that fear of retaliation prevented the
requesting spouse from challenging the treatment of items on the
return. Rev. Proc. 2003-61, sec. 4.01(7)(d), 2003-2 C.B. at 298.
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