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deficiency; (3) the requesting spouse significantly benefited
(beyond normal support) from the item giving rise to the
deficiency; (4) the requesting spouse will not suffer economic
hardship if relief is denied; (5) 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 to which the request for
relief relates; and (6) the requesting spouse has a legal
obligation pursuant to a divorce decree or agreement to pay the
unpaid liability. See Rev. Proc. 2000-15, sec. 4.03(2), 2001-1
C.B. at 449.
Petitioner primarily relies on the fact that the unreported
income items giving rise to the deficiency are attributable
solely to his former spouse and that he would suffer economic
hardship if he did not receive relief. Respondent argues that
petitioner is not eligible for relief because the negative
factors in favor of not granting relief under section 6015(f)
outweigh the positive factors in favor of granting relief.
Although it is clear that the unreported income was solely
attributable to the earnings of intervenor, the remaining factors
weigh heavily against granting petitioner equitable relief.
Petitioner admits that he knew of intervenor’s employment
during 1996 and that she derived income from that employment.
Intervenor’s unreported earnings were deposited in a joint
checking account for their mutual benefit. Petitioner and
intervenor discussed not reporting a portion of her income on
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