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all eight factors in his case memorandum, we shall consider all
eight factors. We reach the following conclusions:
– Marital status. At the time petitioner made the request,
he was divorced from intervenor, which is considered a positive
factor.
– Economic hardship. Petitioner failed to show economic
hardship, which failure is considered a negative factor.
– Abuse. Petitioner failed to show abuse, which failure is
considered a neutral factor.
– No knowledge or reason to know. Petitioner failed to show
that, at the time he signed the 1999 return, he had no knowledge
or reason to know that intervenor would not pay the 1999 tax
liability. Petitioner signed the 1999 return after he and
intervenor had separated and after intervenor had filed for
divorce. Putting aside any ambiguity in the settlement
agreement, that agreement was not entered into until almost 11
months after the return was filed. Petitioner’s reliance on the
settlement agreement to show that he believed intervenor would
pay one-half of the 1999 liability is therefore misplaced. This
factor is negative.
– Legal obligation of nonrequesting spouse. The settlement
agreement is ambiguous, and respondent did not abuse his
discretion in considering this factor to be neutral.
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Last modified: May 25, 2011