- 15 - relief, the Court holds that there was no abuse of discretion by respondent in denying relief to petitioner under section 6015(f). Decisions will be entered in each case for respondent in the amounts of $5,722 for the deficiency and $1,144 for the accuracy-related penalty.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16Last modified: November 10, 2007