Sandrus L. Collier - Page 22

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          4.02(1)(a), (b), and (c) of Revenue Procedure 2000-15 as the                
          marital status element, the knowledge or reason to know element,            
          and the economic hardship element, respectively.)                           
               Section 4.02(2) of Revenue Procedure 2000-15 provides that             
          relief granted under section 4.02(1) of that revenue procedure is           
          subject to the following limitations:                                       
                         (a) If the return is or has been adjusted to                 
               reflect an understatement of tax, relief will be avail-                
               able only to the extent of the liability shown on the                  
               return prior to any such adjustment; and                               
                         (b) Relief will only be available to the                     
               extent that the unpaid liability is allocable to the                   
               nonrequesting spouse.                                                  
               Turning to the three elements set forth in section 4.02(1)             
          of Revenue Procedure 2000-15, the presence of which will ordi-              
          narily result in a grant of relief under section 6015(f), respon-           
          dent concedes that with respect to each of the years at issue the           
          marital status element is present in the instant case.                      
               With respect to the knowledge or reason to know element set            
          forth in section 4.02(1)(b) of Revenue Procedure 2000-15, Ms.               
          Collier contends that that element is present here.  In order for           
          the knowledge or reason to know element to be present in the                
          instant case, Ms. Collier must establish (1) that at the time the           
          joint return for each of the years at issue was signed she had no           
          knowledge or reason to know that the tax reported in each of                
          those returns would not be paid and (2) that it was reasonable              
          for her to believe that Mr. Collier would pay the reported tax              

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Last modified: May 25, 2011