Joan Phyllis Levy - Page 45

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          Knorr v. Commissioner, supra; cf. Foor v. Commissioner, T.C.                
          Memo. 2004-54 (noting that where other factors in favor of                  
          equitable relief are unusually strong, it is appropriate to grant           
          relief under section 6015(f) only in limited situations where               
          requesting spouse knew or had reason to know liability would not            
          be paid).                                                                   
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for petitioner for 1979, 1991,           
                                             1992, 1993, 1994, and 1995.              
                                                  Decision will be entered            
                                             for respondent for 1996, 1997,           
                                             1998, and 1999.                          

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