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inequitable to hold the requesting spouse liable for all or part
of the unpaid liability.
The positive factors that, if present, weigh in favor of
relief include: (1) The requesting spouse is separated or
divorced from the nonrequesting spouse; (2) the requesting spouse
would suffer economic hardship if relief were not granted; (3)
the requesting spouse was abused by the nonrequesting spouse; (4)
the requesting spouse did not know or have reason to know that
the reported liability would not be paid; (5) the nonrequesting
spouse has a legal obligation pursuant to a divorce decree or
agreement to pay the unpaid liability;15 and (6) the unpaid
liability is attributable solely to the nonrequesting spouse.
Rev. Proc. 2000-15, sec. 4.03(1), 2000-1 C.B. at 449.
The negative factors that, if present, weigh against relief
include: (1) The unpaid liability is attributable to the
requesting spouse; (2) the requesting spouse knew or had reason
to know that the reported liability would be unpaid at the time
the return was signed; (3) the requesting spouse significantly
benefited (beyond normal support) from the unpaid liability; (4)
the requesting spouse will not experience economic hardship if
relief is not granted; (5) the requesting spouse has not made a
15 According to Rev. Proc. 2000-15, sec. 4.03(1)(e), 2000-
1 C.B. at 449, however, “This will not be a factor weighing in
favor of relief if the requesting spouse knew or had reason to
know, at the time the divorce decree or agreement was entered
into, that the nonrequesting spouse would not pay the liability.”
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Last modified: November 10, 2007