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5. Significant Benefit
Where the requesting spouse significantly benefited (beyond
normal support) from the unpaid liability, this is a factor
against granting relief to the nonrequesting spouse. Petitioner
and Mr. Magee had income in the amounts of $11,032 and $30,805,
respectively, for 1996, as shown on their joint return. Mr.
Magee made estimated tax payments; petitioner did not.
Petitioner’s gross income constituted about 25 percent of the
total income, and her net income was even less. There is nothing
in the record regarding petitioner and Mr. Magee’s lifestyle or
spending habits when they were married. It appears that
petitioner did not receive a significant benefit from the filing
of the joint return. This factor weighs in favor of granting
relief.
6. Abuse
There is no evidence in the record that petitioner suffered
any physical abuse from Mr. Magee. This is a neutral factor.
See Rev. Proc. 2003-61, sec. 4.03(2)(b)(i).
7. Mental or Physical Health
There is no evidence in the record that petitioner’s mental
or physical health was poor. This is a neutral factor. See Rev.
Proc. 2003-61, sec. 4.03(2)(b)(ii).
All factors weighed and considered, the Court finds that it
would not be inequitable under section 6015(f) to hold petitioner
liable for the 1996 unpaid tax.
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