- 8 - decree or agreement to pay the liability. See Rev. Proc. 2000- 15, sec. 4.03(2), 2000-1 C.B. at 449. Our analysis of the factors and the parties’ arguments follows. Marital Status Respondent concedes that this factor weighs in favor of granting relief. Economic Hardship At trial, petitioner alleged that, in the past, she had experienced economic hardship attributable to the 1998 joint liability,5 but petitioner offered no financial information in support of her allegation. Petitioner has not alleged that she is currently experiencing, or would experience, economic hardship if she is not relieved of the 1998 joint liability. In the absence of any evidence of economic hardship, we must conclude that this factor weighs against granting relief. Abuse Petitioner has not alleged that Mr. Wollow abused her. Consequently, this factor is neutral. 5According to petitioner, during 2000, when respondent applied petitioner’s 1999 refund to offset the 1998 joint liability, petitioner was a single parent with one daughter in her custody during 70 percent of the year and another daughter in college. Petitioner testified that, after paying the bills, “not too much [was] left over.”Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011