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legally separated from, the nonrequesting spouse, or has not been
a member of the same household as the nonrequesting spouse at any
time during the 12-month period ending on the date relief was
requested; (2) at the time the return was signed, the requesting
spouse had no knowledge or reason to know that the tax would not
be paid; and (3) the requesting spouse will suffer economic
hardship if relief is not granted.14
Petitioner and Mr. Barrera were still married and living in
the same household when petitioner filed her Form 8857 in
September 2002, and petitioner concedes that she does not meet
the first element listed above. Accordingly, we conclude that
petitioner does not qualify for relief under Rev. Proc. 2000-15,
sec. 4.02, 2000-1 C.B. at 448.
Where a requesting spouse satisfies the threshold conditions
of Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at 448, but does
not qualify for relief under Rev. Proc. 2000-15, sec. 4.02,
equitable relief may still be granted under section 6015(f) if,
taking into account all the facts and circumstances, it would be
inequitable to hold the requesting spouse liable for all or part
of the unpaid liability. Rev. Proc. 2000-15, sec. 4.03, 2000-1
C.B. 448, provides a list of positive factors and negative
factors that may be considered in determining whether it would be
14 Relief under Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B.
at 448, is available only to the extent that the unpaid liability
is allocable to the nonrequesting spouse.
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