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such tax shown due would be paid. It would be inequitable to
allow petitioner to turn a blind eye to the tax shown due in the
1998 return. The amount of such tax shown due was large enough
as to put her on notice that further inquiry should be made as to
whether it would be paid. She failed to do so. She thus failed
to present any evidence to the IRS and to the Court with respect
to whether the tax shown due in the 1998 return would be paid.
On the record before us, we find that petitioner has failed to
carry her burden of establishing that the knowledge or reason to
know positive factor is present in the instant case.
With respect to the legal obligation positive factor set
forth in section 4.03(1)(e) of Revenue Procedure 2000-15, peti-
tioner concedes that there is no legal obligation for Mr. Simon
to pay any tax due for taxable year 1998. We find that peti-
tioner concedes that that factor is not present in the instant
case.
With respect to the attribution positive factor set forth in
section 4.03(1)(f) of Revenue Procedure 2000-15, petitioner
concedes that the unpaid 1998 liability is not solely attribut-
able to Mr. Simon.11 We find that petitioner concedes that the
attribution positive factor is not present in the instant case.
Turning to the negative factors weighing against granting
11Petitioner does not dispute respondent’s determination
that approximately 16 percent of the tax due for taxable year
1998 is attributable to petitioner.
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