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Petitioner alleges that Mr. Elliott was abusive, but the abuse
she reported was toward her daughter, and she was not aware of
the abuse until 2 years after the return at issue was signed.
Since the reported abuse does not meet the requirements of this
exception, and the disbursement from petitioner’s IRA is
attributable to her, we agree with respondent that petitioner has
not met the threshold requirements for relief found in Rev. Proc.
2003-61, sec. 4.01 of the applicable guidelines. Since
petitioner has not met the threshold requirements, we find that
respondent did not act arbitrarily, capriciously, or without
sound basis in fact, and therefore conclude that petitioner does
not qualify for relief under section 6015(f).
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: November 10, 2007