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The requesting spouse bears the burden of proving that there was
an abuse of discretion. Cheshire v. Commissioner, 115 T.C. 183,
198 (2000), affd. 282 F.3d 326 (5th Cir. 2002); Abelein v.
Commissioner, T.C. Memo. 2004-274.
As directed by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2003-61, 2003-2 C.B. 296,
modifying Rev. Proc. 2000-15, 2000-1 C.B. 447, that are to be used
in determining whether it is inequitable to hold a requesting
spouse liable for all or part of the liability for any unpaid tax
or deficiency. Respondent, in denying relief to petitioner,
applied guidelines found in Rev. Proc. 2000-15, supra, which we
will refer to as the superseded guidelines. The superseded
guidelines were modified by guidelines found in Rev. Proc. 2003-
61, supra, which we will refer to as the applicable guidelines.
The applicable guidelines are effective as to requests for relief
filed on or after November 1, 2003, and for requests for relief
pending on November 1, 2003, as to which no preliminary
determination letter had been issued as of that date. Rev. Proc.
2003-61, sec. 7, 2003-2 C.B. at 299. Petitioner’s application for
relief was filed after November 1, 2003, on August 5, 2004.
Respondent’s determination letter was issued on November 10, 2005.
According to section 4.01 in both sets of guidelines, the
requesting spouse must satisfy seven conditions (threshold
conditions) before the Commissioner will consider a request for
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Last modified: May 25, 2011