Teresa J. Fox - Page 12

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               7.   Abuse of the Requesting Spouse by the Nonrequesting               
               There are additional factors that the Commissioner treats as           
          favoring equitable relief if present, but not as grounds for                
          denying relief if not present.  Rev. Proc. 2003-61, sec.                    
          4.03(2)(b)(i) and (ii), 2003-2 C.B. at 299.  One of those factors           
          is abuse of the requesting spouse by the nonrequesting spouse.              
               In her Form 8857, petitioner stated that Mr. Shattun                   
          assaulted her, and she said that was why they were divorced.  Her           
          testimony is corroborated by the January 2001 Bremerton Police              
          incident report.  This factor favors petitioner.                            
               8.   Requesting Spouse’s Mental or Physical Health                     
               The taxpayer’s mental or physical health, if poor when the             
          tax return was signed or when relief was requested, is a factor             
          the Commissioner treats as favoring the taxpayer if present, but            
          neutral if not present.  Rev. Proc. 2003-61, sec. 4.03(2)(b)(ii).           
          In petitioner’s Form 12510, Questionnaire for Requesting Spouse,            
          she stated that she suffered from mental abuse when she signed              
          the return or requested relief.  She did not elaborate or testify           
          on this point.  We have previously found that the abuse factor              
          favors relief for petitioner.  We conclude that this factor is              
          C.   Conclusion                                                             
               Factors favoring petitioner are that she and Mr. Shattun are           
          divorced and that she suffered from abuse.  Neutral factors are             

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