-8- 6015(b) or (c), and it would be inequitable to hold the requesting spouse liable for the tax liability. Respondent denied Butler’s claim to equitable relief, and Butler bears the burden of proving that this action was an abuse of respondent’s discretion. See Washington v. Commissioner, 120 T.C. 137, 146 (2003); Cheshire v. Commissioner, supra at 198. In order to prevail, Butler must demonstrate that respondent exercised his discretion arbitrarily, capriciously, or without sound basis in fact or law when respondent denied her the equitable relief.2 See Jonson v. Commissioner, 118 T.C. 106, 125 (2002), affd. 353 F.3d 1181 (10th Cir. 2003). Before the Commissioner will consider a taxpayer’s request for relief under section 6015(f), the taxpayer must satisfy seven threshold conditions listed in Rev. Proc. 2003-61, sec. 4.01, 2003-2 C.B. 296, 297. These conditions are as follows: (1) The requesting spouse filed a joint return for the taxable year for which he or she seeks relief; (2) relief is not available to the requesting spouse under section 6015(b) or (c); (3) the 2 This Court has held that our determination of whether a taxpayer is entitled to relief under sec. 6015(f) “is made in a trial de novo and is not limited to matter contained in respondent’s administrative record”. See Ewing v. Commissioner, 122 T.C. 32, 44 (2004), vacated 439 F.3d 1009 (9th Cir. 2006). That decision was vacated for lack of jurisdiction. We need not and do not decide here whether our review of respondent’s denial of relief under sec. 6015(f) is limited to the administrative record because our holding under sec. 6015(f) would remain the same in any event.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007