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2003-2 C.B. 296, modifying and superseding Rev. Proc. 2000-15,
2000-1 C.B. 447.
Rev. Proc. 2003-61, Sec. 4.01: Seven Threshold Conditions for
Relief
Rev. Proc. 2003-61, sec. 4.01, 2003-2 C.B. at 297, begins
with a list of seven threshold conditions that a taxpayer must
satisfy in order to qualify for relief under section 6015(f).
The Court will not recite them all.
With respect to 1996, petitioner fails the third
requirement; i.e., the requesting spouse must apply for relief no
later than 2 years after the date of the IRS’s first collection
activity after July 22, 1998. See Rev. Proc. 2003-61, sec.
4.01(3), 2003-2 C.B. at 297; cf. sec. 1.6015-5(b)(2), Income Tax
Regs. (defining the term “collection activity” to include a
“section 6330 notice”, which is also defined as the notice the
IRS sends to taxpayers informing them of the IRS’s intent to levy
and their right to request a hearing).
Respondent entered into evidence a Form 4340, Certificate of
Assessments, Payments, and Other Specified Matters, which shows
that the IRS sent to petitioner a notice of the IRS’s intent to
levy and her right to request a hearing on April 21, 2003.
Petitioner’s Form 8857 was received by the IRS on May 18, 2005.
Because the Form 8857 was received after the expiration of the 2-
year period, the Court concludes that the IRS did not abuse its
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Last modified: March 27, 2008