- 14 -
sec. 4.03(2), 2000-1 C.B. at 449, lists the following six factors
weighing against granting relief for an unpaid liability: (1)
The unpaid liability is attributable to the requesting spouse;
(2) the requesting spouse knew or had reason to know at the time
the return was signed that the reported liability would be
unpaid; (3) the requesting spouse significantly benefited (beyond
normal support) from the unpaid liability; (4) the requesting
spouse will not suffer economic hardship if relief is denied;
(5) the requesting spouse has not made a good faith effort to
comply with Federal income tax laws in the tax years following
the tax year to which the request for relief relates; and (6) the
requesting spouse has a legal obligation pursuant to a divorce
decree or agreement to pay the unpaid liability. This list is
not exhaustive, no single factor is determinative, and all
factors should be considered and weighed appropriately. Rev.
Proc. 2000-15, sec. 4.03.
As we view the matter, the factors in favor of granting
petitioner relief outweigh the factors against granting
petitioner relief. Petitioner is divorced from her former
spouse. Respondent concedes that petitioner was abused by
her former spouse during the marriage. As discussed above,
petitioner did not know or have reason to know that the reported
1995 tax liability would not be paid by her former spouse.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011