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relief under section 6015(f). Rev. Proc. 2003-61, sec. 4.01,
2003-2 C.B. at 297; Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at
448. The threshold conditions in the modified guidelines,
however, are different from the threshold conditions in the
superseded guidelines. The modified guidelines contain a
threshold requirement that the income tax liability from which the
requesting spouse seeks relief be attributable to an item of the
individual with whom the requesting spouse filed the joint return
(with exceptions not applicable here). Respondent, at trial and
in his pretrial memorandum, stated that petitioner satisfied the
threshold conditions, but when respondent made this concession, he
was referring to the threshold conditions found in the superseded
guidelines, which did not include the threshold requirement
pertaining to attribution.1
Respondent contends that he is seeking to recover only that
portion of the 1999 tax liability that is attributable to the
earnings of petitioner. Petitioner does not dispute that claim.
Consequently, pursuant to the applicable guidelines, innocent
spouse relief would be denied, because petitioner does not meet
1This factor, attribution of the item generating the income
tax liability, appears in sec. 4.03 of the superseded guidelines,
rather than as a threshold requirement of sec. 4.01 of those
guidelines. Therefore, respondent considered this factor in
denying petitioner’s request for innocent spouse relief but did
not regard it as a threshold condition.
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