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pursuant to a divorce decree or agreement to pay the unpaid
liability; and (6) the unpaid liability is 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 an unpaid liability (negative factors): (1) The unpaid
liability is attributable to the requesting spouse; (2) the
requesting spouse knew or had reason to know that the reported
liability would be unpaid at the time that the return was signed;
(3) the requesting spouse significantly benefited (beyond normal
support) from the unpaid liability; (4) the requesting spouse
will not suffer economic hardship if relief is denied; (5) 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
to which the request for relief relates; and (6) the requesting
spouse has a legal obligation pursuant to a divorce decree or
agreement to pay the unpaid liability. No single factor is
determinative, and the list is not exhaustive. See Washington v.
Commissioner, supra at 148; Jonson v. Commissioner, supra at 125.
Petitioner is divorced from Robledo, and the divorce decree
allocates tax liabilities to Robledo. Only those two factors
weigh in her favor. Petitioner has not negated her knowledge of
the reported liabilities, has not shown that she would suffer
economic hardship if relief were denied, and has not shown that
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Last modified: May 25, 2011