Marc S. Feldman - Page 12

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          requesting spouses, who were living at or near poverty level at             
          the time of their request and who proved that they would suffer             
          economic hardship without relief from joint and several                     
          liability.  See, e.g., Washington v. Commissioner, 120 T.C. 137             
          (2003); cf. Collier v. Commissioner, T.C. Memo. 2002-144.  On the           
          record in this case, petitioner has failed to show that                     
          respondent’s determination regarding economic hardship was an               
          abuse of discretion.                                                        
          Attribution to Nonrequesting Spouse                                         
               Under Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B. at 448,               
          section 6015(f) relief will ordinarily be granted where the                 
          requesting spouse is no longer married to the nonrequesting                 
          spouse; the requesting spouse would suffer economic hardship; and           
          the requesting spouse, at the time the return was signed, had no            
          knowledge or reason to know that the tax would not be paid.                 
          Relief is limited to the extent that the unpaid liability is                
          allocable to the nonrequesting spouse.  In addition, one of the             
          positive factors in Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at           
          448, weighing in favor of relief is that the liability is                   
          attributable solely to the nonrequesting spouse.                            
               Petitioner concedes that he earned the income that gave rise           
          to the liabilities from which he now seeks relief.  Petitioner              
          claims, however, that the unpaid liability is attributable to               
          Ms. Trevino because she was responsible for the family finances             






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