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We first review each of the following six factors weighing
against relief, as listed under section 4.03(2), 2000-1 C.B. at
449, of the revenue procedure:
a. Attributable to Nonrequesting Spouse
The unpaid liabilities are solely and fully allocable to Mr.
Vuxta. This factor is squarely in favor of petitioner.
b. Knowledge, or Reason To Know
If a requesting spouse knew or had reason to know that the
reported liability would be unpaid at the time the return was
signed, this is an “extremely” strong factor weighing against
relief. Rev. Proc. 2000-15, 4.03(2)(b). With respect to the
unpaid liabilities for the 1990 and 1991 taxable years,
petitioner knew or had reason to know that such liabilities would
be unpaid at the time the respective returns were signed. The
bankruptcy case was still pending when petitioner and Mr. Vuxta
filed their joint Federal income tax return for the 1991 taxable
year on May 30, 1996. The filing of the return for the 1990
taxable year on September 23, 1991, preceded the filing of their
bankruptcy petition on May 1, 1992, only by a little over 7
months. Petitioner indicated that she believed her husband had
entered into payment plans for the unpaid tax liabilities,
although it is unclear as to which taxable years.
The situation, however, is different with respect to the
unpaid liability for the 1989 taxable year. More than 19 months
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