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unless seven threshold conditions have been met: (1) The
taxpayer must have filed joint returns for the taxable years for
which relief is sought; (2) the taxpayer does not qualify for
relief under section 6015(b) or (c); (3) the taxpayer must apply
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 taxpayer; (4) the liability must remain
unpaid; (5) no assets were transferred between the spouses filing
the joint returns as part of a fraudulent scheme by such spouses;
(6) there were no disqualified assets transferred to the taxpayer
by the nonrequesting spouse; and (7) the taxpayer did not file
the returns with fraudulent intent. Rev. Proc. 2000-15, sec.
4.01, 2000-1 C.B. at 448. Respondent concedes that petitioner
meets these conditions.
Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448-449, lists
two factors which, if true, the Commissioner treats as favoring
relief: (1) The taxpayer is separated or divorced from the
nonrequesting spouse; and (2) the taxpayer was abused by the
nonrequesting spouse. Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B.
at 449, also lists two facts which, if true, the Commissioner
treats as not favoring relief: (3) The taxpayer received
significant benefit from the unpaid liability or the item giving
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Last modified: May 25, 2011