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without sound basis in fact is a question of fact. Cheshire v.
Commissioner, 115 T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th
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 acknowledges that the following factors weigh in
favor of granting relief to petitioner: (1) Marital status--
although still married to Mr. Griffin, petitioner and Mr. Griffin
were in the process of a divorce and had ceased living together
on March 12, 2001; and (2) Compliance with Income Tax Laws--the
examiner determined and respondent agrees that petitioner has
complied with Federal income tax laws since her divorce was
finalized.
Respondent contends: (1) Petitioner would not suffer
economic hardship if the Service does not grant relief from the
income tax liabilities; (2) petitioner did not have a reasonable
belief that any portion of the underpayments would be paid at the
time she signed the applicable returns; (3) the nonrequesting
spouse was legally liable for only one-half of the pre-1999 joint
Federal income tax liabilities; (4) petitioner obtained an
associate’s degree during tax years 1992 through 1998; therefore,
petitioner gained a significant benefit during such time; and (5)
petitioner was not abused by her former husband. Respondent
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