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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.
Conclusion
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).
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