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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.
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Last modified: May 25, 2011