Robby Goodale Gilbert - Page 8

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          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).  Whether the Commissioner’s determination was an                
          abuse of discretion is a question of fact.  Cheshire v.                     
          Commissioner, 115 T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th             
          Cir. 2002).  The requesting spouse bears the burden of proving              
          that there was an abuse of discretion.  Abelein v. Commissioner,            
          T.C. Memo. 2004-274.                                                        
               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. 2000-15, sec. 4.01, 2001-1            
          C.B. 447, 448, sets forth seven threshold conditions that the               
          requesting spouse must satisfy before the Commissioner will                 
          consider a request for relief under section 6015(f).8  Respondent           






               8Rev. Proc. 2003-61, 2003-2 C.B. 296, which supersedes Rev.            
          Proc. 2000-15, 2000-1 C.B. 447, is effective for requests for               
          relief filed on or after Nov. 1, 2003, or requests for relief               
          pending on Nov. 1, 2003, for which no preliminary determination             
          letter has been issued as of that date.  Petitioner’s request for           
          relief was submitted on June 5, 2002, and a preliminary                     
          determination letter was issued on May 12, 2003.  Accordingly,              
          the guidelines found in Rev. Proc. 2000-15, supra, are applicable           
          in this case.                                                               





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