Mitchell S. Wiest - Page 6




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                    and circumstances, it is inequitable to hold                      
                    the individual liable for any unpaid tax or                       
                    any deficiency (or any portion of either);                        
                    and                                                               
                         (2) relief is not available to such                          
                    individual under subsection (b) or (c),                           
               the Secretary may relieve such individual of such                      
               liability.                                                             
          As directed by section 6015(f), the Commissioner announced                  
          factors, first in Notice 98-61, 1998-2 C.B. 756, and later in               
          Rev. Proc. 2000-15, 2000-1 C.B. 447, that the Commissioner will             
          consider in determining whether an individual qualifies for                 
          relief under section 6015(f).2                                              
               Where, as here, the unpaid liability is one that was                   
          reported as due on the joint return, the factors that are deemed            
          to weigh in favor of granting relief are:  (1) The requesting               
          spouse is separated or divorced from the nonrequesting spouse;              
          (2) the requesting spouse will suffer hardship if relief is not             
          granted; (3) the requesting spouse was abused by the                        
          nonrequesting spouse; (4) the requesting spouse had no knowledge            
          or reason to know that the liability would not be paid;3 and (5)            
          the nonrequesting spouse has a legal obligation pursuant to a               

               2 Notice 98-61, 1998-2 C.B. 756, was effective during the              
          period in which petitioner filed his request for relief and                 
          respondent issued the determination letter.  Notice 98-61 was               
          modified and superseded by Rev. Proc. 2000-15, 2000-1 C.B. 447,             
          effective Jan. 18, 2000.  However, the two releases do not differ           
          materially with respect to the factors pertinent to this case.              
               3 Although not listed as a factor favoring relief in Notice            
          98-61, this factor is so listed in Rev. Proc. 2000-15.                      





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