- 46 -
(e) Nonrequesting spouse’s legal obligation. The
nonrequesting spouse has a legal obligation pursuant to a
divorce decree or agreement to pay the outstanding
liability. This will not be a factor weighing in favor of
relief if the requesting spouse knew or had reason to know,
at the time the divorce decree or agreement was entered
into, that the nonrequesting spouse would not pay the
liability.
(f) Attributable to nonrequesting spouse. The
liability for which relief is sought is solely attributable
to the nonrequesting spouse.
The following are the negative factors set forth in the revenue
procedure, Rev. Proc. 2000-15, sec. 4.03(2), as they apply to
this case:
(a) Attributable to the requesting spouse. The * * *
item giving rise to the deficiency is attributable to the
requesting spouse.
(b) Knowledge, or reason to know. A requesting spouse
knew or had reason to know of the item giving rise to a
deficiency * * * . This is an extremely strong factor
weighing against relief. Nonetheless, when the factors in
favor of equitable relief are unusually strong, it may be
appropriate to grant relief under sec. 6015(f) * * * in very
limited situations where the requesting spouse knew or had
reason to know of an item giving rise to a deficiency.
(c) Significant benefit. The requesting spouse has
significantly benefitted (beyond normal support) from the
unpaid liability or items giving rise to the deficiency.
See sec. 1.6013-5(b).
(d) Lack of economic hardship. The requesting spouse
will not experience economic hardship (within the meaning of
section 4.02(1)(c) of this revenue procedure) if relief from
the liability is not granted.
(e) Noncompliance with federal income tax laws. The
requesting spouse has not made a good faith effort to comply
with federal income tax laws in the tax years following the
tax year or years to which the request for relief relates.
Page: Previous 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 NextLast modified: May 25, 2011