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or (c). To prevail, petitioner must prove both that she is
entitled to relief under section 6015 and that respondent’s
denial of equitable relief from joint liability under section
6015(f) was an abuse of discretion. Jonson v. Commissioner, 118
T.C. 106, 125 (2002), affd. 353 F.3d 1181 (10th Cir. 2003);
Cheshire v. Commissioner, 115 T.C. 183, 198 (2000), affd. 282
F.3d 326 (5th Cir. 2002); Butler v. Commissioner, 114 T.C. 276,
291-292 (2000). For the following reasons, we conclude that
petitioner is not entitled to relief under section 6015 because
she was not eligible to file a joint return for taxable year
2001.
In order to be eligible for relief under section 6015,
petitioner must have made a joint return for the taxable year at
issue. See sec. 6015(a)(1), (b)(1)(A). Section 6013 defines a
joint return as that made by a “husband and wife”. Sec. 6013(a).
In the administration of the Federal income tax laws, the marital
status of individuals is determined under State law where the
taxpayer resides. Von Tersch v. Commissioner, 47 T.C. 415, 419
(1967); Rev. Rul. 58-66, 1958-1 C.B. 60. Accordingly, we now
consider petitioner and Mr. Khalil Aly’s marital status under
Delaware law.
During at least the 5 years prior to his arrival in the
United States in 2001, Mr. Khalil Aly was married with children
in Egypt. During this period, he did not hide his marital status
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