Elsa Estelle Hopkins - Page 9




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          hold the taxpayer liable for the unpaid tax and relief is not               
          available under section 6015(b) or (c).                                     
               A taxpayer generally may petition this Court for review of             
          the Commissioner’s determination denying relief under section               
          6015(f).  Sec. 6015(e)(1)(A).  To prevail, the taxpayer must                
          prove that the Commissioner’s denial of relief under section                
          6015(f) was an abuse of discretion.  Fernandez v. Commissioner,             
          114 T.C. 324, 332 (2000); Butler v. Commissioner, 114 T.C. 276,             
          287-292 (2000).  Petitioner bears the burden of proving that                
          respondent’s denial of equitable relief under section 6015(f) was           
          an abuse of discretion.  See Rule 142(a); Alt v. Commissioner,              
          119 T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir.                 
          2004).  Petitioner must demonstrate that respondent exercised his           
          discretion arbitrarily, capriciously, or without sound basis in             
          fact.  See Jonson v. Commissioner, 118 T.C. 106, 125 (2002),                
          affd. 353 F.3d 1181 (10th Cir. 2003).                                       
               Respondent argues that in determining whether petitioner is            
          entitled to relief under section 6015(f), the Court should                  
          consider only respondent’s administrative record with respect to            
          petitioner’s taxable years at issue.5  We generally consider only           

               5 After trial, the parties submitted a supplemental                    
          stipulation of facts, with attached exhibits, including copies of           
          police reports.  Respondent reserved objections to the additional           
          exhibits, on the grounds that the information was not presented             
          to respondent’s Appeals officer and was not part of the                     
          administrative record.  We conclude that petitioner raised the              
                                                             (continued...)           






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