Francenia M. Griffin - Page 19

                                       - 18 -                                         
          Respondent noted that, since obtaining the degree, petitioner has           
          been gainfully employed as a certified occupational respiratory             
          therapist and that such degree has enhanced petitioner’s                    
          employment opportunities.  We find that in today’s society it is            
          normal for one spouse to work while the other attends educational           
          training; i.e., college.  Therefore, we find that petitioner                
          obtaining an associate’s degree was not beyond normal support,              
          and the examiner was correct in concluding that this factor                 
          favors granting relief to petitioner.                                       
          5.  Abuse                                                                   
               Petitioner stipulated that she was not abused by Mr. Griffin           
          or otherwise coerced into executing the 1992, 1993, 1994, 1995,             
          1996, 1997, and 1998 joint returns.  Lack of spousal abuse is a             
          factor listed in section 4.03(2)(b)(1) of Rev. Proc. 2003-61 that           
          will weigh in favor of equitable relief if found, but will not              
          weigh against equitable relief if not present in a case.                    
          Therefore, this factor is neutral.                                          
               In the present case the factors that weigh against granting            
          relief to petitioner outweigh those factors favoring relief.                
          Therefore, under these facts and circumstances, we hold that                
          respondent did not abuse his discretion in denying equitable                
          relief to petitioner under section 6015(f).                                 

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011