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circumstances, it is inequitable to hold the taxpayer liable for
the unpaid tax, and relief is not available under section 6015(b)
or (c). As directed by section 6015(f), the Commissioner has
prescribed guidelines in Rev. Proc. 2003-61, 2003-2 C.B. 296,
modifying Rev. Proc. 2000-15, 2000-1 C.B. 447, that are to be
used 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.3 The requesting spouse must satisfy
seven conditions (threshold conditions) before the Commissioner
will consider a request for relief under section 6015(f). Rev.
Proc. 2003-61, sec. 4.01, 2003-2 C.B. at 297. In this case,
respondent disagrees that petitioner satisfies the seventh
requirement, that the income tax liability from which the
requesting spouse seeks relief is attributable to an item of the
nonrequesting spouse. We agree. In the year in issue, 82
percent of the total income reported on the Federal income tax
return is attributable to petitioner. The IRA distribution
received in that year is completely attributable to petitioner.
Accordingly, we conclude that petitioner did not meet the
threshold conditions for relief.
3Rev. Proc. 2000-15, 2000-1 C.B. 447, was superseded by Rev.
Proc. 2003-61, 2003-2 C.B. 296, which is effective as to requests
for relief filed on or after Nov. 1, 2003, and for requests for
relief pending on Nov. 1, 2003, as to which no preliminary
determination letter had been issued as of that date.
Petitioner’s application for relief was filed after Nov. 1, 2003,
on Apr. 30, 2004.
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