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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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