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discretion when it denied relief for 1996. Accordingly,
respondent’s determination for 1996 is sustained.
With respect to taxable years 1998 through 2002, respondent
agrees that the IRS determined that petitioner satisfied the
threshold requirements of Rev. Proc. 2003-61, sec. 4.01.
Rev. Proc. 2003-61, Sec. 4.02: Circumstances Ordinarily
Qualifying for Relief
Where the requesting spouse satisfies the threshold
conditions of Rev. Proc. 2003-61, sec. 4.01, Rev. Proc. 2003-61,
sec. 4.02, 2003-2 C.B. at 298, sets forth the circumstances in
which the IRS will ordinarily grant relief under section 6015(f)
with respect to the underpayment of a properly reported
liability. To qualify for relief under Rev. Proc. 2003-61, sec.
4.02, the requesting spouse must: (1) No longer be married to,
be legally separated from, or not have been a member of the same
household as the nonelecting spouse at any time during the
12-month period ending on the date of the request for relief;
(2) have had no knowledge or reason to know when she signed the
return that the nonelecting spouse would not pay the tax
liability; and (3) suffer economic hardship if relief is not
granted. See Rev. Proc. 2003-61, sec. 4.02(1), 2003-2 C.B. at
298.
Petitioner’s husband passed away on February 24, 2004, and
petitioner’s request for relief was received on May 18, 2005.
Condition 1 is satisfied.
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Last modified: March 27, 2008