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Petitioner does not qualify for relief under section 6015(c)
because there are no deficiencies. Accordingly, respondent’s
determinations are sustained to the extent that they deny relief
under section 6015(c) for each year.
Section 6015(f): Equitable Relief
The IRS may relieve an individual from joint and several
liability under section 6015(f) if, taking into account all the
facts and circumstances, it is inequitable to hold the taxpayer
liable for any unpaid tax or deficiency and he does not qualify
for relief under section 6015(b) or (c).
The Court reviews the IRS’s denial of relief under section
6015(f) for abuse of discretion. See Butler v. Commissioner, 114
T.C. 276, 292 (2000). Under the abuse of discretion standard,
the Court must determine whether the IRS exercised its discretion
arbitrarily, capriciously, or without sound basis in fact when it
denied relief. Jonson v. Commissioner, 118 T.C. 106, 125 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003). The Court’s review is
limited, and the Court cannot substitute its judgment for that of
the IRS and determine whether in the Court’s opinion it would
have granted relief. See Patton v. Commissioner, 116 T.C. 206
(2001).
To guide IRS employees in exercising their discretion, the
Commissioner has issued revenue procedures that list the factors
they should consider; the Court also uses the factors when
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Last modified: March 27, 2008