Shuang-Di Sun Bennett - Page 30

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               F.  Compliance With Income Tax Laws                                    
               There is no evidence regarding petitioner’s compliance with            
          income tax laws in subsequent years.  This factor is, therefore,            
               G.  Abuse                                                              
               There is no evidence that petitioner was the victim of abuse           
          in this case.  Rev. Proc. 2003-61, 2003-2 C.B. 296, however,                
          provides that the presence of abuse is only a factor which may              
          weigh in favor of equitable relief; the absence of abuse is not a           
          negative factor weighing against equitable relief.  Thus, this              
          factor is neutral in this case.                                             
               H.  Mental or Physical Health                                          
               At trial, petitioner was extremely emotional and distraught.           
          Petitioner testified that she was financially and emotionally               
          dependent upon Mr. Bennett, and that she became depressed and               
          physically ill when she discovered that Mr. Bennett was engaged             
          in an extramarital affair.  Further, during their marriage, Mr.             
          Bennett exercised control over all facets of petitioner’s life,             
          and according to petitioner, would threaten to have her deported            
          to China if she disobeyed him.                                              
               On the basis of the record as a whole, we believe that she             
          was suffering from poor mental health.  This factor weighs in               
          favor of granting relief.                                                   

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