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No single factor will be determinative of whether
equitable relief will or will not be granted in any
particular case. Rather, all factors will be
considered and weighed appropriately. The list is not
intended to be exhaustive.
In deciding whether respondent’s determination that
petitioner is not entitled to relief under section 6015(f) was an
abuse of discretion, we will consider evidence relating to all
the facts and circumstances.
C. Whether Petitioner Is Entitled to Equitable Relief
Respondent concedes that the deficiency is attributable to
Ferrarese. Petitioner concedes that the marital status and
spousal abuse factors do not favor her, and that the knowledge or
reason to know factor favors respondent. The parties agree that
the legal obligation factor does not apply because petitioner and
Ferrarese are not divorced. As discussed next, we conclude that
the disputed factors all favor petitioner.
1. Economic Hardship
Respondent contends that petitioner offered no evidence that
she would suffer economic hardship if relief is denied. We
disagree. Petitioner testified that her only source of income
was Social Security, that she could barely pay her bills, that
she and Ferrarese must borrow from their children to pay
expenses, and that she would have to sell her condominium if she
were denied relief under section 6015(f). Respondent did not
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Last modified: May 25, 2011