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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 innocent spouse 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 the requested relief. Id.
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); Collectors Training Inst.,
Inc. v. United States, 96 AFTR 2d 2005-6522, 2005-6526, 2005-2
USTC par. 50,626, at 89,727 (N.D. Ill. 2005) (stating that an
abuse of discretion “‘means something more than’ the court’s
belief that it would ‘have acted differently if placed in the
circumstances confronting the’” Appeals officer) (quoting Johnson
v. J.B. Hunt Transp., Inc., 280 F.3d 1125, 1131 (7th Cir. 2002)).
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
reviewing the IRS’s denial of relief. See Washington v.
Commissioner, 120 T.C. 137, 147-152 (2003); Rev. Proc. 2003-61,
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