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evidence demonstrating that it was reasonable for her to believe
that Mr. Magee would pay any unpaid tax liability. We are not
persuaded that petitioner lacked knowledge or reason to know that
any unpaid tax liability for 1996 would not be paid by Mr. Magee.
This factor weighs in favor of denying equitable relief.
4. Nonrequesting Spouse’s Legal Obligation
This is a factor in favor of the requesting spouse where the
nonrequesting spouse has a legal obligation pursuant to a divorce
decree or an agreement to pay the outstanding tax liability, and
the requesting spouse did not know or did not have any reason to
know that the nonrequesting spouse would not pay the income tax
liability. Rev. Proc. 2003-61, sec. 4.03(2)(a)(vi).
Petitioner offered Form FSA - 200, Child Support Enforcement
Transmittal, showing that Mr. Magee’s location could not be
determined as of April 4, 2001. Petitioner also testified that
Mr. Magee’s driver license was revoked, that any IRS refunds to
which Mr. Magee would be entitled would be levied for the support
of their child, and that a bench warrant for Mr. Magee had been
issued. The Court found petitioner’s testimony regarding
Mr. Magee’s obligation to provide child support payments to be
credible and sincere. However, petitioner did not establish that
Mr. Magee was under an obligation to pay the tax debt pursuant to
a divorce decree or other agreement. This is a neutral factor.
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