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present in the instant case.
The parties do not dispute that the marital status positive
factor, the economic hardship positive factor, and the knowledge
or reason to know positive factor set forth in section
4.03(1)(a), (b), and (d), respectively, of Revenue Procedure
22(...continued)
(b) Economic hardship. The requesting spouse
would suffer economic hardship (within the meaning of
section 4.02(1)(c) of this revenue procedure) if relief
from liability is not granted.
(c) Abuse. The requesting spouse was abused
by the nonrequesting spouse, but such abuse did not
amount to duress.
(d) No knowledge or reason to know. In the
case of a liability that was properly reported but not
paid, the requesting spouse did not know and had no
reason to know that the liability would not be paid.
* * *
(e) Nonrequesting spouse’s legal obligation.
The nonrequesting spouse has a legal obligation pursu-
ant to a divorce decree or agreement to pay the out-
standing liability. This will not be a factor weighing
in favor of relief if the requesting spouse knew or had
reason to know, at the time the divorce decree or
agreement was entered into, that the nonrequesting
spouse would not pay the liability.
(f) Attributable to nonrequesting spouse.
The liability for which relief is sought is solely
attributable to the nonrequesting spouse.
(We shall hereinafter refer to the positive factors set forth in
sec. 4.03(1)(a), (b), (c), (d), (e), and (f) of Revenue Procedure
2000-15 as the marital status positive factor, the economic
hardship positive factor, the abuse positive factor, the knowl-
edge or reason to know positive factor, the legal obligation
positive factor, and the attribution positive factor, respec-
tively.)
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