Susan L. Castle - Page 15




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          section 4.03(1)(b) and (d), respectively, of Revenue Procedure              
          2000-15, we have found above that petitioner has failed to carry            
          her burden of establishing that the economic hardship element and           
          the knowledge or reason to know element set forth in section                
          4.02(1)(c) and (b), respectively, of that revenue procedure are             
          present in the instant case.  On the instant record, we further             
          find that petitioner has failed to carry her burden of establish-           
          ing that those same positive factors are present for purposes of            
          section 4.03(1) of Revenue Procedure 2000-15.                               
               With respect to the positive factor set forth in section               
          4.03(1)(c) of Revenue Procedure 2000-15 (i.e., the requesting               
          spouse was abused by the nonrequesting spouse), petitioner does             
          not allege, and the record does not establish, any abuse by Mr.             
          Castle.                                                                     
               With respect to the legal obligation positive factor set               
          forth in section 4.03(1)(e) of Revenue Procedure 2000-15, peti-             
          tioner contends that that factor is present in the instant case             
          because Mr. Castle had a legal obligation to pay the unpaid 1993            
          liability.  In support of that contention, petitioner asserts:              
          “In accordance with the terms of the Property Settlement Agree-             
          ment, * * * Roger L. Castle agreed to assume and pay debts                  
          holding Petitioner harmless from all financial and tax obliga-              
          tions enumerated therein, which included debt to the Internal               
          Revenue Service.”  The property settlement agreement on which               






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