Shirley Westerhuis - Page 6

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          would suffer undue economic hardship, whether the requesting                
          spouse “had no reason to know that the liability would not be               
          paid”, and whether the requesting spouse significantly benefited            
          beyond normal support from the unpaid liability.  See Rev. Proc.            
          2000-15, sec. 4.03(1) and (2), 2000-1 C.B. at 448-449.  “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, 2000-1 C.B. at 448.                               
               Petitioner executed the 1997 return voluntarily.  The unpaid           
          amount was clearly shown on the return that she executed.  She              
          must have known that there was an amount owing, or at the very              
          least had reason to know that there was an unpaid tax liability.            
          It may be, as petitioner testified, that she thought that the               
          unpaid tax liability would be paid by intervenor.  But, under the           
          ultimate property decree entered on July 28, 1999, 18 months                
          after the original decree, the house was transferred to                     
          petitioner with the understanding that she would continue to pay            
          the joint debts.  We note that petitioner’s 1998 overpayment was            
          credited against the 1997 tax liability on April 15, 1999, 3                
          months before the final decree was entered.  It would seem that             
          at least by then she was aware that the 1997 tax liability had              
          not been paid.  Nonetheless, she agreed that she would continue             
          to pay the joint debts.                                                     






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