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part, that a taxpayer may be relieved from joint and several
liability if it is determined that, taking into account all the
facts and circumstances, it is inequitable to hold the taxpayer
liable for the unpaid tax and relief is not available under
section 6015(b) or (c).
As directed by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2003-61, 2003-2 C.B. 296,
modifying Rev. Proc. 2000-15, 2000-1 C.B. 447, that are to be
used in determining whether it is inequitable to hold a
requesting spouse liable for all or part of the deficiency.2
Rev. Proc. 2003-61, sec. 4.01, 2003-2 C.B. at 297, provides the
following seven threshold conditions that must be satisfied
before a request for relief will be considered: (1) The
requesting spouse filed a joint return for the year for which
relief is sought; (2) relief is not available under section
6015(b) or (c); (3) the application for relief is made no later
that 2 years after the date of the Commissioner’s first
collection activity; (4) no assets were transferred between
spouses as part of a fraudulent scheme; (5) the nonrequesting
spouse did not transfer disqualifying assets to the requesting
2Rev. Proc. 2000-15, 2000-1 C.B. 447, was superseded by Rev.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 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 filed after Nov. 1, 2003,
on July 11, 2005.
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Last modified: November 10, 2007