Mitchell S. Wiest - Page 16




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         finding that it was 37 or 40 percent attributable to petitioner,             
         and conclude that petitioner’s share of the underpayment was                 
         $900, or approximately 22 percent.                                           
              C.  Other factors                                                       
              The determination letter also considered other factors,                 
         albeit briefly.  With respect to economic hardship, the                      
         determination letter concludes that there is “no known” hardship,            
         notwithstanding petitioner’s assertions in his claim for relief              
         that he had to refinance the mortgage on his residence in order              
         to pay his 1995 and 1996 liabilities.  Nonetheless, the record               
         before us does not establish that petitioner would suffer                    
         hardship if required to pay the 1994 liability.  Accordingly,                
         this factor weighs against relief.  Respondent concedes and we               
         agree that petitioner’s status as divorced from Ms. Wiest weighs             
         in petitioner’s favor.  The determination letter did not find                
         that petitioner had significantly benefited (beyond normal                   
         support) from the underpayment and the evidence persuades us that            
         he did not benefit at all.  Accordingly, this factor does not                
         weigh against relief.  Finally, there is no evidence of spousal              
         abuse or that the divorce decree imposed a legal obligation on               
         either spouse regarding the unpaid liability, rendering these                
         factors neutral in this case.                                                










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