Ruth E. Neal - Page 16

                                        - 16 -                                          
                    (8) Whether the requesting spouse made a good faith                 
               effort to comply with the Federal income tax laws in years               
               following the years to which the request for relief relates.             

               Generally, no single factor will control whether equitable               
          relief will be granted in a particular case.  Rather, all                     
          relevant facts will be considered and weighed appropriately, and              
          the above guidelines are not intended to be exhaustive.  Ewing v.             
          Commissioner, 122 T.C. at 48; Rev. Proc. 2000-15, sec. 4.03(2).               
               For example, other factors that have been considered by this             
          Court include whether an understatement or underpayment of tax                
          was the result of concealment, overreaching, or other wrongdoing              
          on the part of the nonrequesting spouse.  See, e.g., Ewing v.                 
          Commissioner, 122 T.C. at 48-49.                                              
               In Lopez v. Commissioner, T.C. Memo. 2005-36, relief was not             
          granted because, although various facts weighed in favor of the               
          taxpayer, the taxpayer’s knowledge and financial resources                    
          weighed heavily against granting relief.  In Keitz v.                         
          Commissioner, T.C. Memo. 2004-74, relief was granted because the              
          taxpayer’s lack of knowledge of the underpayment outweighed the               
          absence of economic hardship.                                                 
               As listed below, in this case, it has been established that              
          most of the guidelines or factors listed in Rev. Proc. 2000-15,               
          supra, weigh in favor of granting petitioner relief from joint                
          tax liability for 1993, 1994, and 1995 with regard to the unpaid              
          taxes attributable to Alimam’s income from his medical practice:              





Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next

Last modified: May 25, 2011