- 8 -
see also Farmer v. Commissioner, T.C. Memo. 2007-74; Van Arsdalen
v. Commissioner, T.C. Memo. 2007-48.
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); Farmer v. Commissioner,
supra; Van Arsdalen v. Commissioner, supra. 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 fact or law. Butler v. Commissioner, supra at 291-292; Farmer
v. Commissioner, supra; Van Arsdalen v. Commissioner, supra.
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).5 First, the Commissioner will not grant relief
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
5 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superseded by Rev.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 were filed on or after Nov. 1,
2003, or if pending on Nov. 1, 2003, for which no preliminary
determination letter had been issued as of Nov. 1, 2003. While
petitioner’s request was pending on Nov. 1, 2003, a preliminary
determination letter was issued before Nov. 1, 2003.
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