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(d) No knowledge or reason to know. In the case
of a liability that was properly reported but not paid,
the requesting spouse did not know and had no reason to
know that the liability would not be paid. * * *
(e) Nonrequesting spouse’s legal obligation. The
nonrequesting spouse has a legal obligation pursuant to
a divorce decree or agreement to pay the outstanding
liability. This will not be a factor weighing in favor
of relief if the requesting spouse knew or had reason
to know, at the time the divorce decree or agreement
was entered into, that the nonrequesting spouse would
not pay the liability.
(f) Attributable to nonrequesting spouse. The
liability for which relief is sought is solely attrib-
utable to the nonrequesting spouse.
(We shall hereinafter refer to the positive factors set forth in
section 4.03(1)(a), (b), (c), (d), (e), and (f) of Revenue
Procedure 2000-15 as the marital status positive factor, the
economic hardship positive factor, the abuse positive factor, the
knowledge or reason to know positive factor, the legal obligation
positive factor, and the attribution positive factor, respec-
tively.)
We note initially that the parties do not dispute that the
marital status positive factor, the knowledge or reason to know
positive factor, and the economic hardship positive factor set
forth in section 4.03(1)(a), (d), and (b), respectively, of
Revenue Procedure 2000-15 are the same as the marital status
element, the knowledge or reason to know element, and the eco-
nomic hardship element set forth in section 4.02(1)(a), (b), and
(c), respectively, of that revenue procedure.
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