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to know element of Rev. Proc. 2000-15, sec. 4.02, 2000-1 C.B. at
448, and does not qualify for equitable relief under that section
of the revenue procedure.
If the requesting spouse satisfies the threshold conditions
of Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at 448, but does
not qualify for relief under Rev. Proc. 2000-15, sec. 4.02,
2000-1 C.B. at 448, the Commissioner looks to Rev. Proc. 2000-15,
sec. 4.03, 2000-1 C.B. at 448, to determine whether the taxpayer
should be granted equitable relief. Rev. Proc. 2000-15, sec.
4.03, 2000-1 C.B. at 448, provides a partial list of positive and
negative factors that the Commissioner is to take into account
when considering whether to grant an individual full or partial
equitable relief under section 6015(f). As Rev. Proc. 2000-15,
sec. 4.03, 2000-1 C.B. at 448, makes clear, no single factor is
to be determinative in any particular case, all factors are to be
considered and weighed appropriately, and the list of factors is
not intended to be exhaustive.
Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448, lists the
following two factors that, if true, the Commissioner weighs in
favor of granting relief and that, if not true, are neutral:
(1) The taxpayer is separated or divorced from the nonrequesting
spouse and (2) the taxpayer was abused by his or her spouse.
Respondent concedes that the marital status factor weighs in
petitioner’s favor. The abuse factor is neutral in this case
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