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In this case, respondent acknowledges that the marital
factor (i.e., that petitioner was divorced or separated from
Levy) weighs in favor of granting petitioner relief for all
years. Respondent further acknowledges that the attribution
factor (i.e., that the unpaid tax liability for the tax year for
which relief is sought is solely attributable to Levy) weighs in
favor of granting petitioner relief for all years except 1999.
In opposing relief to petitioner, respondent contends:
(1) Levy had no legal obligation to pay the 1991 through 1999 tax
liabilities, as petitioner knew his obligation under their
marital settlement agreement to pay those taxes was illusory; (2)
petitioner was not abused by Levy; (3) petitioner has failed to
show she would suffer economic hardship if relief were not
granted; (4) petitioner knew or had reason to know that her 1991
through 1999 tax liabilities would not be paid at the time each
return for those years was filed; (5) petitioner significantly
benefited from the unpaid tax liabilities; (6) petitioner failed
to make a good faith effort to comply with Federal income tax
laws in following tax years; and (7) a portion of the 1999 tax
liability is attributable to petitioner.
Some of respondent’s contentions are not supported by the
record, and each of these factors will be addressed separately.
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