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properly reported but not paid, the taxpayer did not know and had
no reason to know that the liability would not be paid; (7) the
liability for which relief is sought is attributable to the
nonrequesting spouse; and (8) the nonrequesting spouse has a
legal obligation pursuant to a divorce decree or agreement to pay
the outstanding liability (weighs against relief only if the
requesting spouse has the obligation). Ewing v. Commissioner,
supra at ____ (slip op. at 22-24).
Rev. Proc. 2000-15, sec. 4.03(2), states that "No single
factor will be determinative of whether equitable relief will or
will not be granted in any particular case. Rather, all factors
will be considered and weighed appropriately. The list is not
intended to be exhaustive."
As discussed next, most of the factors the Commissioner uses
in making section 6015(f) determinations do not support
respondent's determination in this case.
1. Petitioner's Marital Status
Respondent determined that the marital status factor weighs
in favor of petitioner. As discussed, supra, the Court agrees
that this factor favors petitioner.
2. Spousal Abuse
Mr. Keitz did not abuse petitioner. Lack of spousal abuse
is not a factor listed in Rev. Proc. 2000-15, sec. 4.03(2), that
weighs against granting equitable relief. Washington v.
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