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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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