Christine Ann Elliott - Page 11




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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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