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7. Abuse of the Requesting Spouse by the Nonrequesting
Spouse
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
neutral.
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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