- 8 - deficiency. As contemplated by section 6015(f), the Commissioner has prescribed guidelines in Rev. Proc. 2003-61 to be used in determining whether an individual qualifies for relief under that section.2 Rev. Proc. 2003-61, sec. 4.01, 2003-2 C.B. 296, 297, sets forth seven threshold conditions that must be satisfied before the Commissioner will consider a request for equitable relief under section 6015(f). Condition seven of Rev. Proc. 2003-61, sec. 4.01, requires that the income tax liability from which the requesting spouse seeks relief is attributable to an item of the “nonrequesting spouse”, i.e. petitioner’s husband, unless one of the enumerated exceptions applies. None of the exceptions apply to petitioner. Petitioner is therefore not entitled to relief under section 6015(f). Respondent’s determination that petitioner is not entitled to relief under section 6015(f) is not an abuse of discretion. 2Rev. Proc. 2003-61, 2003-2 C.B. 296, supersedes Rev. Proc. 2000-15, 2000-1 C.B. 447. The guidelines set forth in Rev. Proc. 2003-61, supra, are effective for requests for relief filed on or after Nov. 1, 2003, and for requests for relief pending as of Nov. 1, 2003, for which no preliminary determination letter has been issued as of Nov. 1, 2003. Rev. Proc. 2003-61, sec. 7, 2003-2 C.B. at 299.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007