- 14 -
liability. 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.
(f) Attributable to nonrequesting spouse. The
liability for which relief is sought is solely attrib-
utable to the nonrequesting spouse.
(We shall hereinafter refer to the positive factors set forth in
section 4.03(1)(a), (b), (d), (e), and (f) of Revenue Procedure
2000-15 as the marital status positive factor, the economic
hardship positive factor, the knowledge or reason to know posi-
tive factor, the legal obligation positive factor, and the
attribution positive factor, respectively.)
We note initially that the parties do not dispute that the
marital status positive factor, the knowledge or reason to know
positive factor, and the economic hardship positive factor set
forth in section 4.03(1)(a), (d), and (b), respectively, of
Revenue Procedure 2000-15 are the same as the marital status
element, the knowledge or reason to know element, and the eco-
nomic hardship element set forth in section 4.02(1)(a), (b), and
(c), respectively, of that revenue procedure.
With respect to the marital status positive factor set forth
in section 4.03(1)(a) of Revenue Procedure 2000-15, respondent
concedes that that factor is present in the instant case.
With respect to the economic hardship positive factor and
the knowledge or reason to know positive factor set forth in
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011