Francenia M. Griffin - Page 14

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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                 
               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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