- 22 -
will consider in deciding whether to grant equitable relief under
section 6015(f). Rev. Proc. 2000-15, supra, lists the following
two facts, which if true, the Commissioner weighs in favor of
granting relief: (1) The taxpayer is separated or divorced from
the nonrequesting spouse; and (2) the taxpayer was abused by his
or her spouse; and the following two facts, which if true, the
Commissioner weighs against granting relief: (3) the taxpayer
received significant benefit from the unpaid liability or the
item giving rise to the deficiency; and (4) the taxpayer 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.
Rev. Proc. 2000-15, supra, implies that the Commissioner
will generally not consider the absence of facts (1), (2), (3),
or (4) in determining whether to grant relief under section
6015(f). However, based on caselaw deciding whether it was
equitable to relieve a taxpayer from joint liability under former
section 6013(e)(1)(D), we consider the fact that a taxpayer did
not significantly benefit from the unpaid liability or item
12(...continued)
2000-15, supra, superseded Notice 98-61, 1998-2 C.B. 756,
effective Jan. 18, 2000. Rev. Proc. 2003-61, 2003-32 I.R.B. 296
(Aug. 11, 2003), superseded Rev. Proc. 2000-15, supra, for
requests for relief under sec. 6015(f) pending on Nov. 1, 2003,
for which no preliminary determination letter had been issued as
of Nov. 1, 2003, and for requests for relief filed on or after
Nov. 1, 2003.
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