Mitchell S. Wiest - Page 7




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          divorce decree or agreement to pay the liability.  Factors                  
          weighing against relief include:  (1) The unpaid liability is               
          attributable to the requesting spouse; (2) the requesting spouse            
          had knowledge or reason to know of the unpaid liability; (3) the            
          requesting spouse has significantly benefited (beyond normal                
          support) from the unpaid liability; and (4) the requesting spouse           
          is obligated under a divorce decree or agreement to satisfy the             
          liability.  See Notice 98-61, sec. 3.03, supra; see also Rev.               
          Proc. 2000-15, sec. 4.03, 2001-1 C.B. 448.  In reviewing                    
          respondent’s determination, we do not substitute our judgment for           
          his.  Rather, we defer to respondent’s determination unless it is           
          arbitrary, capricious, or without sound basis in fact.  Jonson v.           
          Commissioner, 118 T.C. 106, 125 (2002); Pacific First Fed. Sav.             
          Bank v. Commissioner, 101 T.C. 117, 121 (1993).                             
               In the instant case, petitioner requests relief on two                 
          pertinent grounds:  That he was unaware that the liability                  
          reported on the 1994 return had not been paid, and that the                 
          unpaid liability was solely attributable to Ms. Wiest.  The                 
          determination letter concludes that petitioner knew or had reason           
          to know of the unpaid liability, and that it was partly                     
          attributable to petitioner.  Based principally on its conclusions           
          as to petitioner’s knowledge or reason to know of the unpaid                
          liability and the attribution of the unpaid liability, the                  








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