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Rev. Proc. 2000-15, sec. 4.03(1) and (2), 2000-1 C.B. at
448, establishes a partial list of four positive factors which,
if present, the Commissioner weighs in favor of relief and, if
absent, are treated as negative factors. This section of the
revenue procedure also lists two other positive factors which, if
present, weigh in favor of relief and if absent, are neutral and
two additional negative factors which, if present, weigh against
granting relief and, if absent, are neutral. One of these
“solely negative” factors, however, has been interpreted by this
Court also to carry positive weight if absent, such that we in
essence view five factors as being either positive or negative.
Ewing v. Commissioner, supra at 45; Ferrarese v. Commissioner,
T.C. Memo. 2002-249.
The list of factors is not intended to be exhaustive. Other
factors may be considered, and no one factor is necessarily
conclusive. Nonetheless, some factors are more important than
others. An important factor, absent other unusually strong
countervailing factors, may, when all factors are weighed
appropriately, dictate the ultimate result.
As interpreted by this Court, the five positive or negative
factors, as pertinent here, are: (i) The requesting spouse would
or would not suffer economic hardship if relief were denied; (ii)
the unpaid tax liability is or is not attributable to the
requesting spouse; (iii) the requesting spouse had or did not
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