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(c) The requesting spouse will suffer economic
hardship if relief is not granted. For purposes of this
section, the determination of whether a requesting
spouse will suffer economic hardship will be made by
the Commissioner or the Commissioner’s delegate, and
will be based on rules similar to those provided in �
301.6343-1(b)(4) of the Regulations on Procedure and
Administration. [Id.]
Because this case concerns liabilities for deficiencies, and not
unpaid liabilities reported on a joint return, Rev. Proc.
2000-15, sec. 4.02, does not apply. See Mellen v. Commissioner,
T.C. Memo. 2002-280.12
Where, as here, the requesting spouse does not qualify for
relief under Rev. Proc. 2000-15, sec. 4.02, the Commissioner may
still grant that spouse relief under Rev. Proc. 2000-15, sec.
4.03, 2000-1 C.B. at 448. Rev. Proc. 2000-15, sec. 4.03, lists
factors which the Commissioner will consider in deciding whether
to grant equitable relief. Rev. Proc. 2000-15, sec. 4.03(3)(1),
lists the following six positive factors which weigh in favor of
granting equitable relief:
(a) Marital status. The requesting spouse is
separated * * * or divorced from the nonrequesting
spouse.
(b) Economic hardship. The requesting spouse
would suffer economic hardship (within the meaning of
section 4.02(1)(c) of this revenue procedure) if relief
from the liability is not granted.
12 Petitioner also fails the requirement of this section
that she and Albin be either (1) divorced or legally separated at
the time of the requested relief or (2) members of different
households at any times during the 12-month period before that
request.
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