- 10 -
threshold conditions of this section are stated in the
conjunctive, and each condition must be satisfied for a taxpayer
to be eligible to submit a request for equitable relief under
section 6015(f). Id.
Respondent does not dispute that petitioner satisfies the
first six threshold conditions. The seventh threshold condition
requires that the tax liability from which the requesting spouse
seeks relief must be attributable to an item of income of the
nonrequesting spouse, unless one of four stated exceptions
applies. Rev. Proc. 2003-61, sec. 4.01(7). A portion of the
liability for each of the years at issue is attributable to
petitioner. Because none of the exceptions applies, petitioner
is not entitled to relief with respect to the portion of each
liability that is attributable to her income.
Respondent agrees that, to the extent that petitioner is
seeking innocent spouse relief only for the portions of the
liabilities attributable to Mr. Hopkins, she meets the seven
threshold conditions. We accept respondent’s concession that
petitioner has met the seven threshold requirements and therefore
consider whether she is entitled to relief as to Mr. Hopkins’s
portion of each liability.
B. Circumstances Under Which the Commissioner Ordinarily
Will Grant Relief
Rev. Proc. 2003-61, sec. 4.02(1), 2003-2 C.B. at 298,
provides that equitable relief will ordinarily be granted as to
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: November 10, 2007