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states that the significant benefit factor can only favor the
Commissioner. In contrast, in cases decided under old section
6013(e) in which the spouse seeking relief did not significantly
benefit from the omitted income or erroneous deductions
attributable to the other spouse, the fact that the taxpayer did
not significantly benefit weighed in favor of granting relief.
See, e.g., Belk v. Commissioner, 93 T.C. 434, 440-441 (1989);
Foley v. Commissioner, supra. We conclude that this factor
favors petitioner. See Ewing v. Commissioner, 122 T.C. ___, ___
(2004) (slip op. at 22-23); Ferrarese v. Commissioner, T.C. Memo.
2002-249.
The noncompliance factor weighs against granting relief.
Petitioner failed to make a good faith effort to comply with
Federal income tax laws in the tax years following 1989 though
1997, the tax years for which she requests relief. Petitioner
continued to help prepare, sign, and file tax returns for 1998
and 1999 without paying the reported liabilities on those returns
even though she was painfully aware of the “pattern” of
nonpayment for returns before 1998.
With respect to the factors under Rev. Proc. 2000-15, sec.
4.03, two factors weigh in favor of relief, three factors weigh
against relief, and the other factors are neutral. Petitioner
fails to satisfy any of the three conditions required for relief
under Rev. Proc. 2000-15, sec. 4.02.
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