Wendlyn H. Albin - Page 18

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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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