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1. Positive Factors
a. Marital Status
Although petitioner was not separated or divorced from Mr.
Capehart, Mr. Capehart was deceased. In Rosenthal v.
Commissioner, T.C. Memo. 2004-89, we held that, in this context,
being widowed is the same as being separated or divorced.
Because petitioner is a widow, this positive factor applies and
weighs in favor of granting petitioner equitable relief.
b. Economic Hardship
An analysis of economic hardship under Rev. Proc. 2000-15 is
conducted using rules similar to those under section 301.6343-
1(b)(4), Proced. & Admin. Regs., and focuses on the requesting
spouse’s inability to pay reasonable basic living expenses. Rev.
Proc. 2000-15, sec. 4.02(1)(c), 2000-1 C.B. at 448. Section
301.6343-1(b)(4)(ii), Proced. & Admin. Regs., provides that the
Commissioner will evaluate a requesting spouse’s claim of
economic hardship by considering any information offered by the
requesting spouse that is relevant to the determination,
including, but not limited to, the requesting spouse’s income,
assets and liabilities, age, ability to earn, responsibility for
dependents, and the amount reasonably necessary for basic living
expenses.
Petitioner did not offer any evidence of her income,
expenses, assets, or liabilities other than her testimony that
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