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Rev. Proc. 2000-15, sec. 4.03(1) and (2), lists the
following four facts which, if true, the Commissioner weighs in
favor of granting relief, and if not true, the Commissioner
weighs against granting relief:
1. The taxpayer would suffer economic hardship if relief is
denied. Petitioner claims that he will suffer economic hardship
if relief is denied. However, he offered no evidence to show
that he would suffer hardship if relief were denied, and his
claim is not plausible. We conclude that this factor favors
respondent.
2. The liability for which relief is sought is attributable
to the nonrequesting spouse. Petitioner claims that intervenor
gave him incorrect withholding amounts. However, even though the
record contains conflicting evidence, we are more persuaded by
intervenor’s testimony that intervenor had sent to petitioner her
three Forms W-2 for 1999.8 Thus, we conclude that the
computational error was petitioner’s.
3. In a case (such as this case) in which a liability was
properly reported but not paid, the taxpayer did not know and had
8 Petitioner disputes this fact. However, intervenor’s
testimony on this point was very specific and consistent.
Petitioner first testified that intervenor had given him
erroneous figures and had not given him her Forms W-2, but he
later testified that he did not remember. We find intervenor’s
testimony to be more credible and have made factual findings
accordingly.
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