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Cir. 2002). In deciding whether respondent’s determination that
petitioner is not entitled to relief under section 6015(f) was an
abuse of discretion, we consider evidence relating to all the
facts and circumstances.
Respondent contends: (1) Petitioner voluntarily signed the
2001 joint Federal income tax return which reported the section
401(k) distribution of $165,838; (2) the proceeds of the section
401(k) plan were put into joint savings and checking accounts to
which petitioner had access; (3) petitioner obtained benefits
from the section 401(k) distribution proceeds through the use of
those proceeds to pay off petitioner’s and Mr. Glenn’s joint
liabilities; (4) petitioner would not suffer economic hardship if
the Service did not grant relief from the income tax liability;
and (5) petitioner has not demonstrated that she made a good
faith effort to comply with Federal income tax laws. Respondent
asserts that these factors weigh against granting relief to
petitioner. We now address each of the factors of Rev. Proc.
2003-61, sec. 403, separately.
1. Marital Status
During 2001, petitioner and Mr. Glenn were married and
resided in the same household; however, they occupied separate
rooms in the household and considered themselves separated.
Petitioner filed for divorce in October of 2001. Petitioner and
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