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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
deficiency.
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 Proc. 2000-15, 2000-1 C.B. 447, was superseded by Rev.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.
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Last modified: May 25, 2011