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this section, equitable relief may be granted for
underpayments after consideration of local factors
(Tier 1) or for underpayments and understatements after
consideration of the centralized review factors (Tier
2). If an underpayment does not qualify under the Tier
1 factors, the Tier 2 factors should be considered.
All understatement and deficiency cases should consider
the Tier 2 factors only.
Equitable relief under the Tier 1 factors will ordi-
narily be granted under � 6015(f) if all of the follow-
ing four local factors are met:
Spouse is divorced, separated, widowed, or lived
apart of the 12 months prior to the date request
filed
Requesting spouse had a reasonable belief that the
tax was paid or was going to be paid the time the
spouse signed the return.
Undue hardship would result if equitable relief is
not granted, and
The unpaid liability at issue is attributable to
the non-requesting spouse.
The IRS has authority to grant relief in circumstances
where it is clearly inequitable to hold the requesting
spouse liable for the tax and where a spouse had rea-
sonable belief that the tax reported on his/her return
would be paid. The use of Tier 2 factors, however,
should be limited to those cases where it would be
clearly inequitable to hold the requesting spouse
liable for the tax.
Does the taxpayer qualify for equitable relief under
IRC � 6015(f)?
In my opinion, no, the taxpayer does not qualify for
equitable relief.
When considering equitable relief, the following fac-
tors should be considered:
Martial status
Economic hardship
Spousal abuse
Legal obligation of non-requesting spouse
No knowledge or reason to know
Liability attributable to non-requesting spouse
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