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On the record before us, we find that petitioner has failed
to carry her burden of establishing that all of the elements set
forth in section 4.02(1) of Revenue Procedure 2000-15 under which
the IRS will ordinarily grant equitable relief under section
6015(f) are present in the instant case.
The IRS may nonetheless grant relief to petitioner under
section 4.03 of Revenue Procedure 2000-15. That section provides
a partial list of positive and negative factors which respondent
is to take into account in considering whether to grant an
individual relief under section 6015(f). No single factor is to
be determinative in any particular case; all factors are to be
considered and weighed appropriately; and the list of factors is
not intended to be exhaustive. Rev. Proc. 2000-15, sec. 4.03,
2000-1 C.B. at 448.
As pertinent here, section 4.03(1) of Revenue Procedure
2000-15 sets forth the following positive factors which weigh in
favor of granting relief under section 6015(f):
(a) Marital status. The requesting spouse is
separated (whether legally separated or living apart)
or divorced from the nonrequesting spouse.
(b) Economic hardship. The requesting spouse
would suffer economic hardship (within the meaning of
section 4.02(1)(c) of this revenue procedure) if relief
from the liability is not granted.
(c) Abuse. The requesting spouse was abused by
the nonrequesting spouse, but such abuse did not amount
to duress.
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