Ann Marie Bright - Page 16

                                       - 15 -                                         
          Additionally, petitioner’s former spouse has a legal obligation             
          pursuant to their divorce decree to pay the unpaid 1995 tax                 
          liability.  The record does not reflect that petitioner                     
          benefitted beyond normal support from the unpaid tax liability.             
          Petitioner has also made a good faith effort to comply with                 
          Federal tax laws in the tax years following the tax year to which           
          the request for relief relates.  Finally, the unpaid 1995 tax               
          liability is attributable to the self-employment income of                  
          petitioner’s former spouse.  The only factor not weighing in                
          favor of granting petitioner equitable relief is that, as                   
          discussed above, she will not suffer economic hardship if relief            
          is denied.                                                                  
               Petitioner has presented a strong case for relief from joint           
          liability under the factors promulgated by the Commissioner in              
          Rev. Proc. 2000-15, sec. 4.03.  All of the factors except one,              
          economic hardship, weigh in favor of granting relief to                     
          petitioner.  While the economic hardship factor weighs against              
          petitioner, it does not outweigh the positive factors.                      
          Furthermore, denying relief entirely on the basis of that one               
          factor would elevate that factor to the status of determinative.            
          We are unwilling to proceed by doing so.  Accordingly, we hold              
          that petitioner is entitled to relief under section 6015(f) and             
          that respondent’s failure to grant that relief was an abuse of              
          discretion.                                                                 








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