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under section 6015 in the prior proceeding and whether she
participated meaningfully in the prior proceeding.
Whether Petitioner Could Have Raised Relief Under Section
6015 in the Prior Proceeding
Section 6015 encompasses three types of relief: (1)
Subsection (b) provides full or apportioned relief from joint and
several liability; (2) subsection (c) provides proportionate tax
relief to divorced or separated taxpayers;4 and (3) subsection (f)
provides equitable relief from joint and several liability in
certain circumstances if neither subsection (b) nor (c) is
applicable. Noons v. Commissioner, T.C. Memo. 2004-243.
Petitioner argues that she could not have raised relief
under section 6015 in the prior proceeding because relief under
subsection (c) was not available to her until the death of Mr.
Pacheco on May 22, 2000. Respondent counters that petitioner
could have raised relief under subsections (b) and (f).
Respondent argues that the language under section 1.6015-1(e),
Income Tax Regs., “could have raised relief under section 6015”,
means that if petitioner could have raised relief under any of
subsections (b), (c), and (f) at any point in the prior
proceeding, the requirement is met.
4For purposes of determining eligibility for relief under
sec. 6015(c), a widow or widower is treated as a taxpayer who is
no longer married. See Jonson v. Commissioner, 118 T.C. 106, 124
(2000), affd. 353 F.3d 1181 (10th Cir. 2003); Rosenthal v.
Commissioner, T.C. Memo. 2004-89.
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Last modified: November 10, 2007