Elsie R. Garza - Page 12

                                       - 11 -                                         
          renewal income, she is precluded from claiming relief under                 
          section 6015(c).                                                            
               Petitioner may be considered for relief under section                  
          6015(f) where there is an unpaid tax or deficiency for which she            
          is not eligible for relief under section 6015(b) or (c).  Sec.              
          6015(f)(2).  Section 6015(f)(1) provides that a taxpayer may be             
          relieved from joint and several liability if it is determined,              
          after considering all the facts and circumstances, that it is               
          inequitable to hold the taxpayer liable for the unpaid tax or               
               The Commissioner has prescribed guidelines that are                    
          considered in determining whether it is inequitable to hold a               
          requesting spouse liable for all or part of the liability for any           
          unpaid tax or deficiency.  Rev. Proc. 2003-61, sec. 4.01, 2003-2            
          C.B. 297, sets forth seven threshold conditions that the                    
          requesting spouse must satisfy before the Commissioner will                 
          consider a request for relief under section 6015(f).6  Respondent           
          agrees that petitioner has satisfied the threshold conditions.              
               Where, as here, the requesting spouse satisfies the                    
          threshold conditions, Rev. Proc. 2003-61, sec. 4.03, 2003-2 C.B.            

               6Rev. Proc. 2000-15, 2000-1 C.B. 447, was superseded by Rev.           
          Proc. 2003-61, 2003-2 C.B. 296, and is effective as to requests             
          for relief filed on or after Nov. 1, 2003, and also is effective            
          for requests for relief pending on Nov. 1, 2003, as to which no             
          preliminary determination letter had been issued as of that date.           
          Petitioner’s application for relief was submitted after Nov. 1,             
          2003, on Aug. 24, 2005.  Accordingly, the guidelines found in               
          Rev. Proc. 2003-61, supra, are applicable in this case.                     

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011