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Therefore, we conclude that petitioner would not suffer
economic hardship if relief were not granted.
Because petitioner does not satisfy each of the three
elements, petitioner does not qualify for relief pursuant to Rev.
Proc. 2000-15, sec. 4.02.
Where the seven threshold conditions are satisfied but
relief is unavailable because the three elements are not
satisfied, the Secretary is authorized to grant relief if it
would be inequitable under the facts and circumstances to hold
the requesting spouse liable for the unpaid liability
(hereinafter, the facts and circumstances test). Rev. Proc.
2000-15, sec. 4.03, 2000-1 C.B. at 448. The facts and
circumstances test provides a partial list of positive and
negative factors to be taken into account in determining whether
to grant relief under section 6015(f).
The facts and circumstances test provides the following
positive factors weighing in favor of relief:
(1) Factors weighing in favor of relief. The
factors weighing in favor of relief include, but are
not limited to, the following:
(a) Marital status. The requesting spouse is
separated (whether legally separated or living
apart) or divorced from the nonrequesting spouse
[the marital status positive factor].
(b) Economic hardship. The requesting spouse
would suffer economic hardship (within the meaning
of section 4.02(1)(c) of this revenue procedure)
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