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provides elements under which relief under section 6015(f) will
ordinarily be granted in a case in which a tax liability reported
on a joint return is unpaid. These elements are:
(a) At the time relief is requested, the
requesting spouse is no longer married to, or is
legally separated from, the nonrequesting spouse * * *;
(b) 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
(c) The requesting spouse will suffer economic
hardship if relief is not granted. For purposes of
this section, the determination of whether a requesting
spouse will suffer economic hardship will be made by
the Commissioner or the Commissioner’s delegate, and
will be based on rules similar to those provided in
section 301.6343-1(b)(4) of the Regulations on
Procedure and Administration.
Rev. Proc. 2000-15, sec. 4.02(1), 2000-1 C.B. at 448. First, at
the time relief was requested in March 1999, petitioner was no
longer married to Mr. August. Second, petitioner testified that,
during their marriage, she was completely dependent upon Mr.
August regarding the filing of their tax returns and the payment
of the taxes. Although Mr. August offered conflicting testimony
on this point, we found petitioner to be credible after having
observed her appearance and demeanor at trial. On the basis of
her limited education, marriage at age 15, history of mental
illness, and dependence on Mr. August for tax matters, we
conclude that petitioner had no knowledge or reason to know that
the taxes would not be paid at the time the returns were signed.
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