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petitioner relies provided that Mr. Castle was to pay, inter
alia, two “debts” (debts) owing to the IRS, one identified in
that agreement as “Internal Revenue Service in the amount of
$19,000.00" and the other identified in that agreement as “Inter-
nal Revenue Service in the amount of $4,207 (Dairy Queen)”. That
agreement does not indicate what type of Federal tax debts those
amounts represent or to what taxable year or years those debts
relate. On the instant record, we find that petitioner has
failed to establish that the two “debts” to the IRS referred to
in the property settlement agreement are part of the unpaid 1993
liability. On that record, we find that petitioner has failed to
carry her burden of establishing that the legal obligation
positive factor set forth in section 4.03(1)(e) of Revenue
Procedure 2000-15 is present in the instant case.
With respect to the attribution positive factor set forth in
section 4.03(1)(f) of Revenue Procedure 2000-15, respondent
concedes on brief that “a significant portion of the unpaid
[1993] liability results from Mr. Castle’s income” and is attrib-
utable to Mr. Castle. Petitioner does not contend, and the
record does not establish, that the unpaid 1993 liability is
solely attributable to Mr. Castle. On the record before us, we
find that petitioner has failed to carry her burden of establish-
ing that the attribution positive factor set forth in section
4.03(1)(f) of Revenue Procedure 2000-15 is present in the instant
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