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2. The taxpayer was abused by his or her spouse.
Petitioner claims that he suffered mental abuse because
intervenor abandoned him and their children and because his
credit was ruined after he filed for bankruptcy. Petitioner’s
allegation of mental abuse is not persuasive.
Rev. Proc. 2000-15, sec. 4.03(2), 2000-1 C.B. at 449, lists
the following two facts, which if true, the Commissioner weighs
against granting relief:
1. The taxpayer received significant benefit from the
unpaid liability or the item giving rise to the deficiency.7
Petitioner received the refund, and so this factor favors
respondent.
2. The taxpayer 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. Respondent
concedes that petitioner has complied with the tax law in years
after 1999. Rev. Proc. 2000-15, supra, lists tax compliance as a
factor which the Commissioner will consider only against granting
relief. Thus, under Rev. Proc. 2000-15, supra, the tax
compliance factor is neutral.
7 On the basis of caselaw deciding whether it was equitable
to relieve a taxpayer from joint liability under former sec.
6013(e)(1)(D), we consider the fact that a taxpayer did not
significantly benefit from the unpaid liability or item giving
rise to the deficiency as a factor in favor of granting relief to
that taxpayer. Ewing v. Commissioner, 122 T.C. ___ (2004).
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Last modified: May 25, 2011