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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modified and superseded by Rev.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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