Catherine Rosenthal - Page 14

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          6015(f), and it states that “[n]o single factor will be                     
          determinative * * * in any particular case.  Rather, all factors            
          will be considered and weighed appropriately.”  Rev. Proc. 2000-            
          15, section 4.03(1) and (2), 2000-1 C.B. at 448-449, sets forth             
          the “partial list” of factors that the Commissioner will consider           
          in deciding whether to grant equitable relief under section                 
          6015(f).  Section 4.03(1) of the revenue procedure lists six                
          factors the presence or absence of which weighs in favor of                 
          granting equitable relief (positive factors), and section 4.03(2)           
          of the revenue procedure lists six factors the presence or                  
          absence of which weighs against granting equitable relief                   
          (negative factors).  Four of the six factors on each list have a            
          reciprocal opposite on the other list, so that the presence or              
          absence of the circumstance referred to will necessarily be                 
          positive or negative.7  The absence of the circumstances referred           
          to by either or both of the other two factors on each list is               
          considered neutral under Rev. Proc. 2000-15, section 4.03.                  
          Because four of the six factors on each list are common to both             
          lists, there are actually eight separate and distinct factors set           
          forth in Rev. Proc. 2000-15, section 4.03.                                  


               7  In one case, the reciprocal circumstances are that “[t]he           
          nonrequesting spouse has a legal obligation pursuant to a divorce           
          decree or agreement to pay the outstanding liability” (positive)            
          or, conversely, that the requesting spouse bears that obligation            
          (negative).  If neither spouse bears that obligation, the                   
          resulting absence of the factor is necessarily neutral.                     




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Last modified: May 25, 2011