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required for relief. If the threshold conditions are satisfied,
Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B. at 448, lists
circumstances where relief will generally be granted, subject to
two limitations. If it is unclear whether these circumstances
are satisfied, the Commissioner looks to Rev. Proc. 2000-15, sec.
4.03, 2000-1 C.B. at 448, to determine whether the taxpayer
should be granted equitable relief.
Rev. Proc. 2000-15, sec. 4.03(1), 2000-1 C.B. at 448, lists
the following six factors that the Commissioner will consider as
weighing in favor of granting relief for an unpaid liability
(positive factors): (1) The requesting spouse is separated or
divorced from the nonrequesting spouse; (2) the requesting spouse
would suffer economic hardship if relief is denied; (3) the
requesting spouse was abused by the nonrequesting spouse; (4) the
requesting spouse did not know or have reason to know that the
reported liability would be unpaid at the time the return was
signed; (5) the nonrequesting spouse has a legal obligation
pursuant to a divorce decree or agreement to pay the unpaid
liability; and (6) the unpaid liability is attributable to the
nonrequesting spouse. Rev. Proc. 2000-15, sec. 4.03(2), 2000-1
C.B. at 449, lists the following six factors that the
Commissioner will consider as weighing against granting relief
for an unpaid liability (negative factors): (1) The unpaid
liability is attributable to the requesting spouse; (2) the
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Last modified: May 25, 2011