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the Commissioner or the Commissioner's delegate, and
will be based on rules similar to those provided in
� 301.6343-1(b)(4) of the Regulations on Procedure and
Administration.
1. Petitioner's Marital Status
Petitioner was legally separated from Mr. Keitz at the time
she filed the claim for relief in this case. They were divorced
at the time of trial. The Court concludes that petitioner has
satisfied this element.
2. Petitioner's Knowledge or Reason To Know the Tax Would
Not Be Paid
In determining whether a taxpayer in an underpayment case is
entitled to equitable relief under section 6015(f), the Court
considers whether the requesting spouse knew, or had reason to
know, when the return was signed that the tax would be unpaid.
Hopkins v. Commissioner, 121 T.C. 73, 88 (2003); Wiest v.
Commissioner, T.C. Memo. 2003-91. Respondent contends that
petitioner did not prove that she did not know or did not have
reason to know at the time the return was signed that the unpaid
1996 tax liability would not be paid and did not fulfill her duty
to inquire.
In Washington v. Commissioner, supra at 138, the taxpayer, a
high school graduate, signed a return jointly with her husband, a
self-employed carpenter. She had no involvement in her husband's
business. Id. at 138, 151. Nor did he discuss with her the
preparation or filing of their joint return. Id. at 139.
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