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In Rev. Proc. 2003-61, 2003-2 C.B. 296, respondent has
prescribed guidelines for the evaluation of requests for relief
from joint or several liability under section 6015(f).8
Respondent does not contest that petitioner meets the seven
threshold conditions of Rev. Proc. 2003-61, sec. 4.01, 2003-2
C.B. at 297.
Where a liability is reported on a joint return, but is not
paid, Rev. Proc. 2003-61, sec. 4.02, 2003-2 C.B. at 298, provides
circumstances under which the Commissioner ordinarily will grant
relief. The additional tax under section 72(t) in this case was
not reported on the joint return. Therefore, Rev. Proc. 2003-61,
sec. 4.02, does not apply.
Rev. Proc. 2003-61, sec. 4.03, 2003-2 C.B. at 298, provides
a nonexclusive list of factors respondent considers in evaluating
whether it would be inequitable to hold petitioner liable for all
or part of an unpaid income tax liability or deficiency. The
factors respondent considered are:
8 Rev. Proc. 2003-61, 2003-2 C.B. 296, supersedes Rev. Proc.
2000-15, 2000-1 C.B. 447, and is effective for requests for
relief filed on or after Nov. 1, 2003, and for requests pending
as of Nov. 1, 2003, for which no preliminary determination letter
had been issued as of Nov. 1, 2003. In this case, petitioner
filed Form 8857, Request for Innocent Spouse Relief, in August
2003, and the initial denial occurred during or after April 2004.
As no preliminary determination letter had been issued as of Nov.
1, 2003, Rev. Proc. 2003-61 guides respondent’s analysis of
petitioner’s request.
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