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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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