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finding that it was 37 or 40 percent attributable to petitioner,
and conclude that petitioner’s share of the underpayment was
$900, or approximately 22 percent.
C. Other factors
The determination letter also considered other factors,
albeit briefly. With respect to economic hardship, the
determination letter concludes that there is “no known” hardship,
notwithstanding petitioner’s assertions in his claim for relief
that he had to refinance the mortgage on his residence in order
to pay his 1995 and 1996 liabilities. Nonetheless, the record
before us does not establish that petitioner would suffer
hardship if required to pay the 1994 liability. Accordingly,
this factor weighs against relief. Respondent concedes and we
agree that petitioner’s status as divorced from Ms. Wiest weighs
in petitioner’s favor. The determination letter did not find
that petitioner had significantly benefited (beyond normal
support) from the underpayment and the evidence persuades us that
he did not benefit at all. Accordingly, this factor does not
weigh against relief. Finally, there is no evidence of spousal
abuse or that the divorce decree imposed a legal obligation on
either spouse regarding the unpaid liability, rendering these
factors neutral in this case.
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