- 7 -
set forth in section 4.01 of the revenue procedure,3 section 4.03
of the revenue procedure lists several nonexclusive factors to be
considered by the Commissioner in determining eligibility for
equitable relief. “No single factor will be determinative of
whether equitable relief will or will not be granted in any
particular case. Rather, all factors will be considered and
weighed appropriately.” Rev. Proc. 2000-15, sec. 4.03, 2001-1
C.B. at 448.
The nonexclusive list of factors that the Commissioner will
consider as weighing in favor of granting relief includes: (1)
The requesting spouse is separated or divorced from the
nonrequesting spouse; (2) the requesting spouse would suffer
economic hardship if relief is not granted; (3) the requesting
spouse was abused by the nonrequesting spouse; (4) the requesting
spouse did not know or have reason to know of the items giving
rise to the deficiency; (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
solely to the nonrequesting spouse. See Rev. Proc. 2000-15, sec.
4.03(1), 2001-1 C.B. at 448. The nonexclusive list of factors
that the Commissioner will consider as weighing against granting
of relief includes: (1) The item giving rise to the deficiency
is attributable to the requesting spouse; (2) the requesting
spouse knew or had reason to know of the item giving rise to the
3 Respondent concedes that petitioner has satisfied the
threshold conditions of sec. 4.01.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011