Mary Ellen Lepordo - Page 10




                                        - 9 -                                         
          allocation and that none of the other limitations apply; i.e.,              
          disqualified asset transfers).                                              
               Petitioner did not establish that the IRS’s $704.88                    
          computation was incorrect or that a more favorable calculation              
          was appropriate.  See sec. 1.6015-3(d)(4)(i) and (ii), (5), and             
          (6), Income Tax Regs. (discussing proportionate allocation, the             
          allocation of separate return items and their effect on the                 
          requesting spouse’s liability, and alternative allocation                   
          methods).  Therefore, petitioner is not entitled to relief under            
          section 6015(c) with respect to the $704.88 for which respondent            
          found her liable.5  Accordingly, respondent’s determination with            
          respect to the $704.88 for 2000 under section 6015(c) is                    
          sustained.                                                                  
          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             



               5   Whether petitioner qualifies for sec. 6015(f) relief               
          with respect to the $704.88 is discussed below.  See Hopkins v.             
          Commissioner, 121 T.C. 73 (2003) (applying Rev. Proc. 2000-15;              
          the taxpayer received partial relief under sec. 6015(c), and the            
          Court went on to review the disallowed portion under sec.                   
          6015(f)); Capehart v. Commissioner, T.C. Memo. 2004-268 (same),             
          affd. 204 Fed. Appx. 618 (9th Cir. 2006); Rowe v. Commissioner,             
          T.C. Memo. 2001-325 (same); cf. Baumann v. Commissioner, T.C.               
          Memo. 2005-31 (applying Rev. Proc. 2003-61; the IRS determined              
          that the taxpayer did not qualify for relief under sec. 6015(c)             
          because of her actual knowledge of the item but allowed partial             
          relief under sec. 6015(f)).                                                 




Page:  Previous  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next 

Last modified: March 27, 2008