- 21 -
jointly filed a tax return for the taxable year for which the
requesting spouse is seeking relief under section 6015(f)).
Where, as is the case here, the requesting spouse satisfies
the threshold conditions set forth in section 4.01 of Revenue
Procedure 2000-15, section 4.02 of that revenue procedure sets
forth the circumstances under which the Service ordinarily will
grant relief to that spouse under section 6015(f) in a case like
the instant case where a liability is reported in a joint return
but not paid. As pertinent here, those circumstances, which
Revenue Procedure 2000-15 and we refer to as elements, are:
(a) At the time relief is requested, the
requesting spouse is no longer married to * * * 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. The requesting spouse
must establish that it was reasonable for the request-
ing spouse to believe that the nonrequesting spouse
would pay the reported liability. If a requesting
spouse would otherwise qualify for relief under this
section, except for the fact that the requesting spouse
had no knowledge or reason to know of only a portion of
the unpaid liability, then the requesting spouse may be
granted relief only to the extent that the liability is
attributable to such portion; and
(c) The requesting spouse will suffer eco-
nomic hardship if relief is not granted. For purposes
of this section, the determination of whether a re-
questing spouse will suffer economic hardship will be
made by the Commissioner or the Commissioner’s dele-
gate, and will be based on rules similar to those
provided in � 301.6343-1(b)(4) of the Regulations on
Procedure and Administration.
(We shall hereinafter refer to the elements set forth in section
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 NextLast modified: May 25, 2011