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6015(f)(1) provides that a taxpayer may be relieved from joint
and several liability if it is determined, after considering all
facts and circumstances, that it is inequitable to hold the
taxpayer liable for the unpaid tax or deficiency. This Court
reviews the Commissioner’s denial of relief pursuant to section
6015(f) under an abuse of discretion standard. Butler v.
Commissioner, 114 T.C. 276, 287-292 (2000). The Court defers to
the Commissioner’s determination unless it is arbitrary,
capricious, or without sound basis in fact. Jonson v.
Commissioner, 118 T.C. 106, 125 (2002), affd. 353 F.3d 1181 (10th
Cir. 2003). Whether the Commissioner’s determination was an
abuse of discretion is a question of fact. Cheshire v.
Commissioner, 115 T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th
Cir. 2002). The requesting spouse bears the burden of proving
that there was an abuse of discretion. Abelein v. Commissioner,
T.C. Memo. 2004-274.
The Commissioner has prescribed guidelines that are
considered in determining whether it is inequitable to hold a
requesting spouse liable for all or part of the liability for any
unpaid tax or deficiency. Section 6015(f) provides, in part,
that a taxpayer may be relieved from joint and several liability
if it is determined that, taking into account all the facts and
2(...continued)
time that the return was filed.
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Last modified: November 10, 2007