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(1) Factors weighing in favor of relief. The factors
weighing in favor of relief include, but are not limited to,
the following:
(a) Marital status. The requesting spouse is * * *
divorced from the nonrequesting spouse.
(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 pursuant to a
divorce decree or agreement to pay the outstanding
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.
Rev. Proc. 2000-15, sec. 4.03(2), sets forth negative factors
that weigh against relief. As pertinent here, that section
provides:
(2) Factors weighing against relief. The factors
weighing against relief include, but are not limited to, the
following:
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Last modified: May 25, 2011