Sarah Joan Barber - Page 16

                                       - 15 -                                         

                    (a) Attributable to the requesting spouse.  The unpaid            
               liability * * * is attributable to the requesting spouse.              
                    (b) Knowledge, or reason to know.  A requesting 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 requesting spouse             
               will not experience economic hardship (within 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.                      

          In deciding whether respondent’s determination that petitioner is           
          not entitled to relief under section 6015(f) was an abuse of                
          discretion, the Court considers evidence relating to all the                
          facts and circumstances.  Washington v. Commissioner, supra.                
               On this record, the Court finds that the facts and                     
          circumstances weigh against granting relief to petitioner for the           
          year 1987.  Most importantly, petitioner knew or had reason to              
          know, at the time the return was signed in 1993, that the                   
          liability reported for 1987 would be unpaid.  Butler v.                     
          Commissioner, 114 T.C. 276 (2000).  Petitioner and Mr. Barber               






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011