- 6 -
The Commissioner has announced a list of factors in Rev.
Proc. 2000-15, sec. 4.03, 2000-1 C.B. 447, 448, that the
Commissioner will consider in deciding whether to grant equitable
relief under section 6015(f). Rev. Proc. 2000-15, supra, lists
two factors that the Commissioner will consider only in favor of
granting relief: (1) Whether the taxpayer is separated or
divorced from the nonrequesting spouse; and (2) whether the
taxpayer was abused by his or her spouse. Rev. Proc. 2000-15,
supra, lists two factors which the Secretary will consider only
against granting relief: (3) Whether the taxpayer received
significant benefit from the item giving rise to the deficiency;
and (4) whether the taxpayer has made a good faith effort to
comply with Federal income tax laws in the tax years following
the tax year to which the request for relief relates. Rev. Proc.
2000-15, supra, lists four factors the Secretary will consider
for or against granting relief: (5) Whether the taxpayer would
suffer economic hardship if relief is denied; (6) whether the
taxpayer knew or had reason to know of the item giving rise to
the deficiency; (7) whether the deficiency is attributable to the
nonrequesting spouse; and (8) whether either spouse has a legal
obligation pursuant to a divorce decree or agreement to pay the
outstanding liability. Rev. Proc. 2000-15, sec. 4.03(1) and (2),
2000-1 C.B. at 448-449. Rev. Proc. 2000-15, sec. 4.03, supra,
also states:
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011