- 36 -
Collier contends that none of those factors is present in the
instant case.
The parties agree or do not dispute that the knowledge or
27(...continued)
(2) Factors weighing against relief. The factors
weighing against relief include, but are not limited
to, the following:
(a) Attributable to the requesting spouse.
The unpaid liability * * * is attributable to the
requesting spouse.
(b) Knowledge, or reason to know. A request-
ing spouse knew or had reason to know * * * that the
reported liability would be unpaid at the time the
return was signed. This is an extremely strong factor
weighing against relief. * * *
(c) Significant benefit. The requesting
spouse has significantly benefitted (beyond normal
support) from the unpaid liability * * *.
(d) Lack of economic hardship. The request-
ing spouse will not experience economic hardship (with-
in the meaning of section 4.02(1)(c) of this revenue
procedure) if relief from the liability is not granted.
(e) Noncompliance with federal income tax
laws. The requesting spouse has not made a good faith
effort to comply with federal income tax laws in the
tax years following the tax year or years to which the
request for relief relates.
(f) Requesting spouse’s legal obligation.
The requesting spouse has a legal obligation pursuant
to a divorce decree or agreement to pay the liability.
(We shall hereinafter refer to the negative factors set forth in
sec. 4.03(2)(a), (b), (c), (d), (e), and (f) of Revenue Procedure
2000-15 as the attribution negative factor, the knowledge or
reason to know negative factor, the significant benefit negative
factor, the economic hardship negative factor, the noncompliance
negative factor, and the legal obligation negative factor,
respectively.)
Page: Previous 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 NextLast modified: May 25, 2011