- 40 -
Commissioner, T.C. Memo. 2004-190.16 Here, the unpaid 1991
through 1999 tax liabilities enabled Levy to pay the college
tuitions of the three children and still maintain petitioner’s
and his normal standard of living. These payments that he made
for the children’s college educations were significant. We
conclude that petitioner significantly benefited from the unpaid
1991 through 1999 tax liabilities. See Alt v. Commissioner,
supra; Jonson v. Commissioner, supra.
This factor weighs against granting petitioner relief.
6. Compliance Factor
Section 4.03(2)(e) of Rev. Proc. 2000-15, 2000-1 C.B. at
449, provides that the requesting spouse’s failure to make a good
faith effort to comply with Federal income tax laws in tax years
following the tax years for which relief is sought is a factor
weighing against relief. Respondent contends that petitioner in
multiple instances did not comply with Federal income tax law
requirements for her 2000 through 2002 taxable years. Respondent
notes: (1) Petitioner filed her Form 1040 for 2000 (for which
she used a filing status of married filing separate) on October
21, 2002, approximately 1 year late; (2) petitioner paid the tax
she owed for 2000 on December 4, 2002, about 20 months after it
was due; (3) she paid the tax she owed for 2001 on December 4,
16 The equitable factors we consider under sec. 6015(f) are
the same equitable factors we consider under sec. 6015(b)(1)(D).
Ewing v. Commissioner, 122 T.C. 32, 48-49 n.15 (2004).
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