- 10 -
petitioner did not significantly benefit from the embezzlement
income.
As stated above, Rev. Proc. 2000-15, supra, states that the
significant benefit factor can only favor respondent. In
contrast, in cases decided under section 6013(e) in which the
spouse seeking relief did not significantly benefit from the
omitted income or erroneous deductions attributable to the other
spouse, the fact that the taxpayer did not significantly benefit
weighed in favor of granting relief. See, e.g., Belk v.
Commissioner, 93 T.C. 434, 440-441 (1989); Foley v. Commissioner,
T.C. Memo. 1995-16; Robinson v. Commissioner, T.C. Memo. 1994-
557; Klimenko v. Commissioner, T.C. Memo. 1993-340; Hillman v.
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