- 7 -
requesting spouse to believe that the nonrequesting
spouse would pay the reported liability * * *; and
(c) The requesting spouse will suffer economic
hardship if relief is not granted * * * .
If relief is not available pursuant to section 4.02, the
Commissioner may nevertheless grant relief pursuant to the
general provisions of Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B.
at 448. That section lists several nonexclusive factors to be
considered in determining eligibility for relief. Several of the
factors are repetitive of the above three factors; whether a
requesting spouse knew or had reason to know that the
nonrequesting spouse would not pay the liability is considered to
be “an extremely strong factor”. Other factors to be considered
include the presence of abuse, the existence of a legal
obligation by either spouse to pay the liability, to whom the
liability is attributable, the receipt of a significant benefit
from the unpaid liability, and whether the requesting spouse has
made a good faith effort to comply with Federal income tax laws.
In denying petitioner section 6015(f) relief, respondent
primarily relied on his determination that (a) it would not have
been reasonable for petitioner to have believed that Mr. Rooks
would pay the reported liabilities, and (b) petitioner would not
suffer economic hardship if relief were not granted. Petitioner
argues that she nevertheless should not be responsible for
payment of the liabilities at issue. She asserts that Mr. Rooks
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011