- 23 -
giving rise to the deficiency as a factor in favor of granting
relief to that taxpayer.13 Ferrarese v. Commissioner, T.C. Memo.
2002-249 (citing Belk v. Commissioner, 93 T.C. 434, 440-441
(1989); Foley v. Commissioner, T.C. Memo. 1995-16; Robinson v.
Commissioner, T.C. Memo. 1994-557; Klimenko v. Commissioner, T.C.
Memo. 1993-340; Hillman v. Commissioner, T.C. Memo. 1993-151).
Rev. Proc. 2000-15, supra, lists the following four facts
which, if true, the Commissioner weighs in favor of granting
relief, and if not true, the Commissioner weighs against granting
relief: (5) the taxpayer would suffer economic hardship if relief
is denied; (6) in the case of a liability that was properly
reported but not paid, the taxpayer did not know and had no
reason to know that the liability would not be paid; (7) the
liability for which relief is sought is attributable to the
nonrequesting spouse; and (8) the nonrequesting spouse has a
legal obligation pursuant to a divorce decree or agreement to pay
the outstanding liability (weighs against relief only if the
requesting spouse has the obligation).
Rev. Proc. 2000-15, sec. 4.03(2), supra, also states:
No single factor will be determinative of whether
equitable relief will or will not be granted in any
13 Cases deciding whether a taxpayer was entitled to
equitable relief under sec. 6013(e)(1)(D) are helpful in deciding
whether a taxpayer is entitled to relief under sec. 6015(f).
Mitchell v. Commissioner, 292 F.3d 800, 806 (D.C. Cir. 2002),
affg. T.C. Memo. 2000-332; Cheshire v. Commissioner, 282 F.3d
326, 338 n.29 (5th Cir. 2002), affg. 115 T.C. 183 (2000).
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