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Where, as here, the requesting spouse satisfies the
threshold conditions set forth in Rev. Proc. 2000-15, sec. 4.01,
Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448, provides that
equitable relief may be granted under section 6015(f) if, taking
into account all facts and circumstances, it is inequitable to
hold the requesting spouse liable. Rev. Proc. 2000-15, sec.
4.03(1), 2000-1 C.B. at 448-449, lists the following six factors
that the Commissioner will consider as weighing in favor of
granting relief for the liability (positive factors): (1) The
requesting spouse is separated or divorced from the nonrequesting
spouse; (2) the requesting spouse would suffer economic hardship
if relief is denied; (3) the requesting spouse was abused by the
nonrequesting spouse; (4) the requesting spouse did not know or
have reason to know of the items giving rise to the deficiency;
(5) the nonrequesting spouse has a legal obligation pursuant to a
divorce decree or agreement to pay the liability; and (6) the
liability is solely attributable to the nonrequesting spouse.
Rev. Proc. 2000-15, sec. 4.03(2), 2000-1 C.B. at 449, lists the
following six factors that the Commissioner will consider as
weighing against granting relief for the liability (negative
factors): (1) The unpaid liability is attributable to the
requesting spouse; (2) the requesting spouse knew or had reason
to know of the item giving rise to the deficiency; (3) the
requesting spouse significantly benefited (beyond the normal
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Last modified: May 25, 2011