Sandrus L. Collier - Page 21

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          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            

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Last modified: May 25, 2011