Elsie R. Garza - Page 13

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          at 298, lists factors to be evaluated for requests for relief               
          under section 6015 for spouses who filed a joint return and do              
          not qualify for relief under Rev. Proc. 2003-61, sec. 4.02, 2003-           
          2 C.B. at 298.7  Rev. Proc. 2003-61, sec. 4.03(2)(a), offers a              
          nonexclusive list of factors to be considered, including:  (1)              
          Marital status; (2) economic hardship; (3) no knowledge or reason           
          to know of the item giving rise to the deficiency; (4) whether              
          the nonrequesting spouse had a legal obligation to pay the                  
          liability; (5) whether the requesting spouse benefited                      
          significantly from the item giving rise to the deficiency; and              
          (6) whether the requesting spouse has made a good faith attempt             
          to comply with the tax laws in subsequent years.  The Court                 
          considers these factors in determining whether equitable relief             
          under section 6015(f) should be provided to petitioner.                     
               The Court reviews the Commissioner’s denial of section                 
          6015(f) relief under an abuse of discretion standard.  Butler v.            
          Commissioner, supra at 287-292.  The Court defers to the                    
          Commissioner’s determination unless it is arbitrary, capricious,            
          or without sound basis in fact.  Jonson v. Commissioner, 118 T.C.           
          106, 125 (2002), affd. 353 F.3d 1181 (10th Cir. 2003).                      

               7Petitioner seeks relief from the understatements of tax               
          attributable to omitted renewal income from 2002 and 2003.                  
          Because Rev. Proc. 2003-61, sec. 4.02, considers circumstances              
          where equitable relief may be granted for underpayments of tax,             
          petitioner does not qualify for relief under sec. 4.02.                     

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