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taxes would be paid if she did not pay them. The Court finds
that petitioner has not shown that at the time she signed the
returns she had no reason to know that the taxes would not be
paid.
In determining whether a requesting spouse will suffer
economic hardship if relief is not granted, Rev. Proc. 2000-15,
supra, looks to section 301.6343-1(b)(4), Proced. & Admin. Regs.,
for guidance. Rev. Proc. 2000-15, sec. 4.02(1)(c), 2000-1 C.B.
at 448. Economic hardship is present if satisfaction of the tax
liability in whole or in part will cause the taxpayer to be
unable to pay reasonable basic living expenses. Sec.
301.6343-1(b)(4), Proced. & Admin. Regs. Petitioner offered no
evidence that payment of part or all of the taxes due would cause
her financial hardship.
Where, as here, the requesting spouse fails to qualify for
relief under Rev. Proc. 2000-15, sec. 4.02, the Commissioner may
nonetheless grant the requesting spouse relief under Rev. Proc.
2000-15, sec. 4.03. Rev. Proc. 2000-15, sec. 4.03(1) and (2),
2000-1 C.B. at 448, sets forth six positive and six negative
factors that are to be considered in determining whether to grant
relief. The revenue procedure makes clear that no single factor
is to be determinative in any particular case, that all factors
are to be considered and weighed appropriately, and that the list
of factors is not intended to be exhaustive.
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Last modified: May 25, 2011