Julian O. Von Kalinowski and Penelope J. Von Kalinowski - Page 20

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          not satisfy the conceded deficiencies.  Petitioner notes that               
          “Although [Mr. Von Kalinowski] may have the income and assets to            
          pay the liability there is no assurance that he will do so.”                
          From this, petitioner concludes that she will suffer “substantial           
          future hardship” if she is not relieved of the liability.  The              
          hardship which petitioner describes is contingent upon (a) Mr.              
          Von Kalinowski's not satisfying the deficiencies during his                 
          lifetime, and (b) Mr. Von Kalinowski's passing away and                     
          disinheriting petitioner.  We do not believe that this                      
          hypothetical hardship is sufficient to satisfy the requirements             
          of section 6015(b)(1)(D).  Rather, the statute requires that the            
          taxpayer demonstrate that the imposition of joint and several               
          liability is inequitable in present terms.                                  
               As things presently stand, petitioner and Mr. Von Kalinowski           
          remain married.  The two have not separated, and petitioner has             
          not been left by her husband to “face the music”.  Instead,                 
          petitioner continues to enjoy the lifestyle and financial                   
          security that are largely attributable to her husband’s assets              
          and income.  Simply put, petitioner has not been deserted in the            
          sense foreseen by the legislators who enacted the predecessor to            
          the section 6015(b)(1) relief from joint liability.  See Hayman             
          v. Commissioner, 992 F.2d at 1263; Meyer v. Commissioner, T.C.              
          Memo. 1996-400; Prince v. Commissioner, T.C. Memo. 1995-368.                
               Petitioner also contends that she did not significantly                

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