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liability would not be paid at the time that the return was
signed; (3) the liability for which relief is sought is
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 (this factor
weighs against relief only if the requesting spouse has the
obligation). Respondent concedes that the economic hardship
factor weighs in petitioner’s favor. The knowledge or reason to
know factor weighs against petitioner for the reasons discussed
above. The attribution factor weighs against petitioner because
a portion of the income tax liabilities for 1992 through 1995 is
attributable to her (i.e., she allowed a lesser amount of Federal
income tax to be withheld from her wages than that which became
due on her portion of Mazzilli’s and her joint income for those
years). Respondent concedes that the legal obligation factor
weighs in petitioner’s favor.
Based on our examination of the facts and circumstances in
this case, some of the factors in Rev. Proc. 2000-15, sec. 4.03,
2000-1 C.B. at 448, are neutral. With respect to the factors
that are not neutral, those weighing against granting petitioner
relief outweigh those weighing in favor of granting her relief.
Petitioner’s situation is unfortunate, but we cannot conclude
that respondent abused respondent’s discretion by acting
arbitrarily, capriciously, or without sound basis in fact in
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