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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,
neutral.
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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