- 62 -
statement of tax for any of the taxable years 1989, 1991, 1992,
and 1993 that is attributable to erroneous items of Mr. Monsour.
On the record before us, we find for the reasons set forth in our
consideration of petitioner’s position with respect to section
6015(b)(1)(B) that petitioner has failed to carry her burden of
establishing that the liability for each of the taxable years
1989, 1991, 1992, and 1993 for which she seeks relief is solely
attributable to Mr. Monsour. As for the taxable year 1990, on the
record before us, we find for similar reasons that petitioner has
failed to carry her burden of establishing that the liability for
that year for which she seeks relief is solely attributable to Mr.
Monsour.
On the record before us, we find that petitioner has failed
to carry her burden of establishing that the attribution positive
factor set forth in section 4.03(1)(f) of Revenue Procedure 2000-
15 is present in this case.
Turning to the negative factors weighing against granting
relief under section 6015(f) set forth in section 4.03(2) of
Revenue Procedure 2000-15, those factors are:
(a) Attributable to the requesting spouse. The
unpaid liability or item giving rise to the deficiency
is attributable to the requesting spouse.
(b) Knowledge, or reason to know. A requesting
spouse knew or had reason to know of the item giving
rise to a deficiency or that the reported liability
would be unpaid at the time the return was signed. This
is an extremely strong factor weighing against relief.
Nonetheless, when the factors in favor of equitable
Page: Previous 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 NextLast modified: May 25, 2011