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hardship if required to pay some or all of the tax deficiency.
Petitioner has not entered into evidence any documentation or
testimony to contradict the above claims or the determination of
respondent; therefore, we find that petitioner will not suffer
economic hardship if relief is not granted. This factor favors
denying relief.
3. Abuse
There is no evidence in the record that petitioner was
abused by Mr. Glaze. Spousal abuse is a factor listed in Rev.
Proc. 2000-15, sec. 4.03(1), that will weigh in favor of
equitable relief if found but will not weigh against equitable
relief if not present in a case. Therefore, this factor is
neutral.
4. Knowledge or Reason To Know
In the case of an income tax liability that arose from a
deficiency, the fact that the requesting spouse did not know and
had no reason to know of the item giving rise to the deficiency
is a factor in favor of granting relief. Rev. Proc. 2000-15,
sec. 4.03(1)(d). By contrast, the fact that the requesting
spouse knew or had reason to know of the item giving rise to the
deficiency is a factor weighing against relief. Rev. Proc. 2000-
15, sec. 4.03(2)(b).
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