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request for relief under section 6015(f). Rev. Proc. 2000-15,
sec. 4.01, 2000-1 C.B. at 448.
The threshold 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 requesting spouse
applies for relief no later than 2 years after the date of the
Commissioner’s first collection activity after July 22, 1998,
with respect to the requesting spouse; (4) the liability remains
unpaid; (5) no assets were transferred between the spouses as
part of a fraudulent scheme by the spouses; (6) the nonrequesting
spouse did not transfer disqualified assets to the requesting
spouse; and (7) the requesting spouse did not file or fail to
file the return with fraudulent intent. Respondent agrees that
in this case those threshold conditions are satisfied.
In cases where the threshold conditions have been satisfied,
equitable relief may be granted under section 6015(f) if, taking
into account all facts and circumstances, it is inequitable to
hold the requesting spouse liable. Rev. Proc. 2000-15, sec.
4.03, 2000-1 C.B. at 448-449. Rev. Proc. 2000-15, sec. 4.03,
lists several nonexclusive factors that the Commissioner will
consider in determining eligibility for equitable relief under
section 6015(f).
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Last modified: November 10, 2007