Jeanine T. Foor - Page 7

                                        - 7 -                                         
          from the nonrequesting spouse; (2) the requesting spouse would              
          suffer economic hardship if relief is denied; (3) the requesting            
          spouse was abused by the nonrequesting spouse; (4) the requesting           
          spouse did not know or have reason to know that the reported                
          liability would not be paid; (5) the nonrequesting spouse has a             
          legal obligation pursuant to a divorce decree or agreement to pay           
          the unpaid liability; and (6) the unpaid liability is                       
          attributable to the nonrequesting spouse.  Rev. Proc. 2000-15,              
          sec. 4.03(2), 2000-1 C.B. at 449, lists the following six factors           
          weighing against granting relief for an unpaid liability:  (1)              
          The unpaid liability is attributable to the requesting spouse;              
          (2) the requesting spouse knew or had reason to know that the               
          reported liability would be unpaid at the time the return was               
          signed; (3) the requesting spouse significantly benefited (beyond           
          normal support) from the unpaid liability; (4) the requesting               
          spouse will not suffer economic hardship if relief is denied; (5)           
          the requesting spouse 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; and (6) the                   
          requesting spouse has a legal obligation pursuant to a divorce              
          decree or agreement to pay the unpaid liability.  This list is              
          not exhaustive, no single factor is determinative, and all                  
          factors should be considered and weighed appropriately.  Rev.               
          Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448-449.                           






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011