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6015 for requesting spouses who filed a joint return and do not
qualify for relief under Rev. Proc. 2000-15, sec. 4.02. Rev.
Proc. 2000-15, sec. 4.03(a), offers a partial list of positive
factors to be considered, including: (1) Marital status; (2)
economic hardship; (3) abuse; (4) no knowledge or reason to know
that the reported liability would not be paid or of the items
giving rise to the deficiency; (5) whether the nonrequesting
spouse had a legal obligation to pay the liability; and (6)
whether the liability for which relief is sought is solely
attributable to the nonrequesting spouse. Negative factors
weighing against granting equitable relief are found in Rev.
Proc. 2000-15, sec. 4.03(2), 2000-1 C.B. at 449, and they
include: (1) The unpaid liability or item giving rise to the
deficiency 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 of signing or knew or had
reason to know of the item giving rise to the deficiency; (3) the
requesting spouse benefited significantly from the unpaid
liability or items giving rise to the deficiency; (4) the
requesting spouse will not experience economic hardship if relief
is not granted; (5) the requesting spouse has not made a good
faith attempt to comply with the tax laws in subsequent years;
and (6) the requesting spouse has a legal obligation to pay the
deficiency. The Court considers these factors in determining
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Last modified: May 25, 2011