- 28 -
8. Legal Obligation To Pay Tax
Respondent does not argue that the legal obligation factor
weighs against petitioner. We conclude that the legal obligation
factor does not apply here because petitioner and Mr. Wiwi are
not divorced. Ferrarese v. Commissioner, T.C. Memo. 2002-249;
see Washington v. Commissioner, 120 T.C. 137, 148-149 (2003).
9. Other Factors
A taxpayer is entitled to equitable relief under section
6015(f) if, taking into account all the facts and circumstances,
it is inequitable to hold that individual liable. Rev. Proc.
2000-15, supra, acknowledges that the factors listed therein are
not exhaustive. Despite this, respondent did not consider the
fact, as discussed above, that petitioner did not participate in
any wrongdoing in this case; on the contrary, the problem began
with Mr. Wiwi, who, as discussed above, concealed from petitioner
that he had not paid the unpaid tax for 1995. In deciding
whether it is inequitable to hold a spouse liable under section
6015(b)(1)(D),15 we have considered whether the failure to report
the correct tax liability on the joint return results from
concealment, overreaching, or any other wrongdoing on the part of
the other spouse. Hayman v. Commissioner, 992 F.2d 1256, 1262
15 The equitable factors we consider under sec.
6015(b)(1)(D) are the same equitable factors we consider under
sec. 6015(f). Alt v. Commissioner, 119 T.C. 306, 316 (2002);
Butler v. Commissioner, 114 T.C. 276, 291 (2000).
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