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be considered in determining whether an individual qualifies for
relief under section 6015(f). Rev. Proc. 2003-61, sec. 4.01,
2003-2 C.B. at 297, lists seven conditions which must be
satisfied before the Commissioner will consider a request for
relief under section 6015(f).
Rev. Proc. 2003-61, sec. 4.03(2), 2003-2 C.B. at 298, lists
nonexclusive factors that the Commissioner will consider in
determining whether, taking into account all the facts and
circumstances, it is inequitable to hold the requesting spouse
liable for all or part of the unpaid income tax liability or
deficiency, and full or partial equitable relief under section
6015(f) should be granted. Rev. Proc. 2003-61, sec. 4.03, 2003-2
C.B. at 298, provides that the following factors are relevant to
whether the Commissioner will grant equitable relief: (1)
Marital status, (2) economic hardship, (3) knowledge or reason to
know, (4) the nonrequesting spouse’s legal obligation, (5)
significant benefit, (6) compliance with income tax laws, (7)
abuse, and (8) mental or physical health. Further, Rev. Proc.
2003-61, supra, provides that no single factor will be
8(...continued)
1 C.B. 447, and is effective either for requests for relief filed
on or after Nov. 1, 2003, or for requests for which no
preliminary determination letter was issued as of Nov. 1, 2003.
In the present case, the request for relief was still pending as
of Nov. 1, 2003, and the preliminary determination letter was
issued on Dec. 19, 2003; therefore, Rev. Proc. 2003-61, 2003-2
C.B. 296, is applicable in the present situation.
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