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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.
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