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If relief is not available under section 6015(b) or (c), the
Commissioner may relieve an individual of liability for any
unpaid tax if, taking into account all the facts and
circumstances, it would be inequitable to hold the individual
liable. Sec. 6015(f). This Court has jurisdiction to review a
denial of equitable relief under section 6015(f). Sec. 6015(e).
We review the Commissioner’s denial of relief for abuse of
discretion. Jonson v. Commissioner, 118 T.C. 106, 125 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003). The taxpayer seeking
relief has the burden of proof. Alt v. Commissioner, 119 T.C.
306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir. 2004). To
prevail, the taxpayer must show that the Commissioner’s
determination was arbitrary, capricious, or without sound basis
in law or fact. Butler v. Commissioner, supra at 291-292.
B. Revenue Procedure 2000-15
The Commissioner promulgated a list of factors in Rev. Proc.
2000-15, sec. 4, 2000-1 C.B. 447, 448-449, that the Commissioner
considers in determining whether to grant equitable relief under
section 6015(f).4 First, the Commissioner will not grant relief
4 Respondent’s determination was subject to Rev. Proc.
2000-15, 2000-1 C.B. 447. Rev. Proc. 2000-15, supra, was
superseded by Rev. Proc. 2003-61, 2003-2 C.B. 296, for requests
for relief under sec. 6015(f) that either were filed on or after
Nov. 1, 2003, or were pending on Nov. 1, 2003, and for which no
preliminary determination letter had been issued as of Nov. 1,
2003.
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