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she signed the 1995 and 1996 returns, and she certainly was aware
of her former spouse’s dire financial situation when she signed
the 1997 return. The timing of the events strongly suggests that
the 1997 return was filed for the sole purpose of allowing her to
seek section 6015(f) relief from a Federal income tax liability
originally reported on a separate return. As to her “economic
hardship,” we take into account, as did respondent, that she was
awarded substantial property in the divorce proceeding, and it
was her choice to expend some of the moneys received on expenses
other than her outstanding Federal income tax liabilities. To
the extent that she experienced or is experiencing economic
hardship, that hardship is brought about more by her own
decisions than respondent’s refusal to grant section 6015(f)
relief.
As in this case, if the requesting spouse satisfies the
threshold conditions of Rev. Proc. 2000-15, sec. 4.01, but does
not qualify for relief under Rev. Proc. 2000-15, sec. 4.02, the
Commissioner looks to Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B.
at 448, to determine whether the taxpayer should be granted
equitable relief.
Section 4.03 of the revenue procedure provides a partial
list of positive and negative factors that the Commissioner is to
take into account when considering whether to grant an individual
full or partial equitable relief under section 6015(f). As that
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Last modified: May 25, 2011