- 5 -
affd. 353 F.3d 1181 (10th Cir. 2003). The taxpayer seeking
relief has the burden of proof. Alt v. Commissioner, 119 T.C.
306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004). To
prevail, the taxpayer must show that the Commissioner’s
determination was arbitrary, capricious, or without sound basis
in law or fact. Butler v. Commissioner, supra at 291-292; Van
Arsdalen v. Commissioner, T.C. Memo. 2007-48.
B. Rev. Proc. 2000-15
The Commissioner promulgated a list of factors in Rev. Proc.
2000-15, sec. 4, 2000-1 C.B. 447, 448-449, that the Commissioner
considers in determining whether to grant equitable relief under
section 6015(f).2 First, the Commissioner will not grant relief
unless seven threshold conditions have been met: (1) The
taxpayer must have filed joint returns for the taxable years for
which relief is sought; (2) the taxpayer does not qualify for
relief under section 6015(b) or (c); (3) the taxpayer must apply
for relief no later than 2 years after the date of the
Commissioner’s first collection activity after July 22, 1998,
with respect to the taxpayer; (4) the liability must remain
unpaid; (5) no assets were transferred between the spouses filing
2Respondent’s determination was subject to Rev. Proc. 2000-
15, 2000-1 C.B. 447. Rev. Proc. 2000-15, supra, was superseded
by Rev. Proc. 2003-61, 2003-2 C.B. 296, for requests for relief
under sec. 6015(f) that either were filed on or after Nov. 1,
2003, or were pending on Nov. 1, 2003, and for which no
preliminary determination letter had been issued as of Nov. 1,
2003.
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Last modified: November 10, 2007