- 27 -
engaged in the family's finances. Moreover, the record does not
demonstrate that there would be any economic hardship to
petitioner if relief were not granted. Petitioner remains
married to her husband and is living with him in the same
household. Additionally, there is no evidence that petitioner's
husband has ever abused petitioner in any manner. Petitioner's
husband has always applied all of his income toward the benefit
of his family. At her meeting with the IRS Appeals Officer,
petitioner did not come forward with any additional evidence that
would support her claim for equitable relief. In short, there
were no compelling reasons in the instant case for respondent to
grant petitioner equitable relief. Consequently, we hold that it
was not an abuse of discretion for respondent to deny
petitioner's claim for equitable relief pursuant to section
6015(f).
To reflect the foregoing,
An appropriate order will
be issued and decision will be
entered for respondent.
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