- 18 -
Federal tax laws at least since 1996, she did not know or have
reason to know Mr. Keitz would not pay the unpaid tax for 1996,
and Mr. Keitz bears the legal obligation to pay the tax. The
neutral factors include petitioner's compliance with the tax laws
and lack of spousal abuse. The Court determines that
respondent's denial of relief under section 6015(f) was an abuse
of discretion, and that, on the basis of the facts and
circumstances, it would be inequitable to hold petitioner liable
for the underpayment of tax for 1996.
To reflect the foregoing,
Decision will be entered
for petitioner.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Last modified: May 25, 2011