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Commissioner weighs against granting relief and that, if not
true, are neutral: (1) The taxpayer received a significant
benefit from the unpaid liability and (2) the taxpayer has not
made a good faith effort to comply with the Federal income tax
laws in the years following the year to which the request for
relief relates. The significant benefit factor weighs against
petitioner because she and intervenor were able to purchase the
Stonegate residence and to maintain their comfortable lifestyle
as a result of not paying the additions to tax and interest at
the times that they filed their joint income tax returns for 1990
through 1995. The noncompliance factor is neutral in this case
because neither evidence nor argument has been presented as to
whether this factor weighs against petitioner.
Finally, Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448,
lists the following four factors that, if true, the Commissioner
weighs in favor of granting relief and that, if not true, the
Commissioner weighs against granting relief: (1) The taxpayer
would suffer economic hardship if relief were denied; (2) the
taxpayer did not know and had no reason to know that the
liability would not be paid at the time that the return was
signed; (3) the liability for which relief is sought is solely
attributable to the nonrequesting spouse; and (4) the
nonrequesting spouse has a legal obligation pursuant to a divorce
decree or agreement to pay the outstanding liability. The legal
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