6015(f) (1) and 66(c) (2) each allow the IRS to grant equitable relief
if, taking into account all the facts and circumstances, the IRS determines that it would be inequitable to hold a spouse liable for the tax liability.
2003-61, the requesting spouse was required to have filed the equitable relief
claim no later than two years after the date of the IRS's first collection activity.
If either Marci or Manchester does not elect separate liability, the nonelecting spouse is liable for the entire deficiency unless the revised traditional innocent spouse relief option (discussed earlier) or equitable relief
option (discussed below) reduces it.
The principal question before the court was the validity of the regulation requiring that the taxpayer apply for equitable relief
within two years of the first collection activity against the requesting spouse.
If the requesting spouse establishes that he or she was the victim of abuse prior to the time the return was signed, and that as a result of the prior abuse, the requesting spouse did not challenge the treatment of any items on the return for fear of the nonrequesting spouse's retaliation, the Service will consider granting equitable relief
although the deficiency or underpayment may be attributable in part or in full to an item of the requesting spouse.
Although the equitable relief
provisions of section 6015(f) contain no mention of a time limit for filing, in Treas.
6015(e)(1)(A), the Tax Court has jurisdiction over a request for equitable relief
The IRS and the courts can grant section 6015(b) innocent spouse relief and section 6015(f) equitable relief
only when all facts and circumstances indicate relief would be equitable.
19) The Ninth Circuit rejected this argument and held that where "the equitable relief
sought is but a means through which the individual claims may be satisfied, the ban on aggregation [applies] smith equal force to the equitable as well as the monetary relief.
S 53(b), to secure a permanent injunction, rescission of contracts and restitution, disgorgement of ill-gotten gains, and other equitable relief
against Defendants for engaging in unfair or deceptive acts or practices in violation of Sections 5(a) of the FTC Act, 15 U.
In connection with the contemplated action, the Staff may recommend that the Commission seek civil money penalties, disgorgement of fees and other appropriate equitable relief
Despite its recent reversal on the issue by the Seventh Circuit, the Tax Court again ruled invalid IRS regulations requiring innocent spouses to request equitable relief
under IRC [section] 6015(f) within two years of the beginning of collection activity.