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Prior to the time she signed the returns for 1996 through
1999, petitioner (1) knew respondent had taken collection actions
for 1979 involving levies upon Levy’s accounts during March and
April of 1997, and (2) had signed a tax collection waiver on May
22, 1997, showing that she and Levy still owed an unpaid tax
liability of more than $49,000 for 1979. We conclude that
petitioner had reason to know that Levy would not pay the 1996
through 1999 balance due amounts at the time she signed the
returns for those years. See Knorr v. Commissioner, T.C. Memo.
2004-212.
This factor weighs in favor of granting petitioner relief
for 1991 through 1995, but weighs against granting petitioner
relief for 1996 through 1999.
5. Significant Benefit Factor
Rev. Proc. 2000-15, sec. 4.03(2)(c), 2000-1 C.B. at 448,
provides that the requesting spouse significantly benefiting
(beyond normal support) from the unpaid liability is a factor
weighing against granting her relief. Section 4.03(2)(c) of Rev.
Proc. 2000-15, supra, references former section 1.6013-5(b),
Income Tax Regs., for purposes of determining whether the
requesting spouse received a significant benefit.15 Although
15 Former sec. 1.6013-5(b), Income Tax Regs. (Aug. 5, 1974),
provided, in pertinent part:
In making such a determination a factor to be
(continued...)
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