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However, it does not appear from the record that petitioner knew
or had reason to know that the reported liability for 1989 would
be unpaid at the time the return was signed.
e. Nonrequesting Spouse’s Legal Obligation
As we indicated earlier, the record is devoid of any
information regarding whether petitioner has a legal obligation
pursuant to a divorce decree or agreement to pay the liability.
f. Attributable to Requesting Spouse
As we indicated earlier, the unpaid liabilities are solely
and fully allocable to Mr. Vuxta, and this factor is squarely in
favor of petitioner.
Upon consideration of the entire record, especially in light
of the factors in Rev. Proc. 2000-15, sec. 4.03, we cannot
conclude that there was an abuse of discretion in denying
petitioner relief under section 6015(f) for the 1990 and 1991
taxable years. However, we conclude that there was an abuse of
discretion in denying such relief for the 1989 taxable year and
hold that petitioner should be relieved from liability for such
taxable year under section 6015(f).
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011