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of granting relief and that, if not true, are neutral: (1) The
taxpayer is separated or divorced from the nonrequesting spouse
and (2) the taxpayer was abused by his or her spouse. Respondent
concedes that the marital status factor weighs in favor of
petitioner. The abuse factor is neutral in this case because
petitioner failed to provide any evidence establishing abuse.
In addition, Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at
448, lists the following two factors that, if true, respondent
weighs against granting relief and that, if not true, are
neutral: (1) The taxpayer received a significant benefit from
the unpaid liability or the item giving rise to the deficiency
and (2) the taxpayer has not made a good faith effort to comply
with the Federal income tax laws in the tax years following the
tax year to which the request for relief relates. The
significant benefit factor is neutral in this case because
petitioner ultimately paid the 1989 income tax liability. The
noncompliance factor is also neutral in this case because both
parties failed to argue or present evidence as to whether
petitioner has made a good faith effort to comply with the
Federal income tax laws since 1989.
Finally, Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448,
lists the following four factors that, if true, respondent weighs
in favor of granting relief and that, if not true, respondent
weighs against granting relief: (1) The taxpayer would suffer
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Last modified: May 25, 2011