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b. Spousal Abuse
Louis did not abuse petitioner. Because the absence of
spousal abuse is not listed as a negative factor, that factor
must be considered neutral. See Rev. Proc. 2000-15, sec.
4.03(1)(c).
c. Noncompliance With Federal Income Tax Laws in
Subsequent Years
Respondent concedes that “petitioner has been compliant with
Federal tax laws.” Because compliance with the tax law is not
listed as a favorable factor, that factor must be considered
neutral. See Rev. Proc. 2000-15, sec. 4.03(2)(e).
d. Legal Obligation To Pay the 1996 Tax Liability
Because neither petitioner nor Louis was legally obligated
pursuant to a divorce decree or agreement to pay the tax
liability resulting from the failure to report the IRA
distribution, that factor is also neutral. See Rev. Proc. 2000-
15, sec. 4.03(1)(e) and (2)(f).
10(...continued)
eligibility requirements for the sec. 6015(c) separate liability
election, state that “a taxpayer is no longer married if he or
she is widowed.” See sec. 6015(c)(3)(A)(i)(I) (an individual is
generally eligible to elect relief under sec. 6015(c)(1) if “such
individual is no longer married to, or is legally separated from,
the individual with whom such individual filed the joint return
to which the election relates”). We see no reason why widows
should not similarly be treated as separated or divorced from the
nonrequesting spouse for purposes of Rev. Proc. 2000-15, sec.
4.03(1)(a). Cf. Jonson v. Commissioner, 118 T.C. 106, 124 (2002)
(decedent spouse’s marital status for purposes of sec.
6015(c)(3)(A)(i) determined at the time of death), affd. 353 F.3d
1181 (10th Cir. 2003).
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