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(1) The requesting spouse is separated or divorced from the
nonrequesting spouse; (2) the requesting spouse would suffer
economic hardship if relief is denied; (3) the requesting spouse
was abused by the nonrequesting spouse; (4) the requesting spouse
did not know or have reason to know that the reported liability
would not be paid; (5) the nonrequesting spouse has a legal
obligation pursuant to a divorce decree or agreement to pay the
unpaid liability; and (6) the unpaid liability is attributable to
the nonrequesting spouse. Giving petitioner the benefit of the
doubt, three of these factors weigh in favor of relief.
Rev. Proc. 2000-15, sec. 4.03(2), 2000-1 C.B. at 449, lists
the following six factors weighing against granting relief for an
unpaid liability: (1) The unpaid liability is attributable to
the requesting spouse; (2) the requesting spouse knew or had
reason to know that the reported liability would be unpaid at the
time the return was signed; (3) the requesting spouse
significantly benefited (beyond normal support) from the unpaid
liability; (4) the requesting spouse will not suffer economic
hardship if relief is denied; (5) the requesting spouse has not
made a good faith effort to comply with Federal income tax laws
in the tax years following the tax year to which the request for
relief relates; and (6) the requesting spouse has a legal
obligation pursuant to a divorce decree or agreement to pay the
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Last modified: May 25, 2011