- 22 -
Respondent correctly concluded that this factor weighs
against granting relief to petitioner.
(3) Abuse
Respondent minimized the abuse petitioner suffered. An
alternate writeup accompanying respondent’s Appeals Office
determination states:
The abuses outlined in the claimant’s arguments do not
appear to have been more than her willingness to hold a
subservient role in the relationship. There is no
indication that she was called names, ridiculed,
criticized or belittled.
We disagree. The material petitioner submitted to
respondent and which is found in the administrative record in
this case, as well as vivid and credible trial testimony herein,
thoroughly establishes the extensive and severe abuse petitioner
suffered from John.
Due to the severity of the abuse suffered by petitioner,
this factor strongly favors granting relief to petitioner.
Further, John’s extensive abuse of petitioner mitigated
petitioner’s reason to know that John might not pay the
underpayment. See Rev. Proc. 2003-61, sec. 4.03(2)(b)(i).
Overton’s Son
Respondent also considered the impact on Overton’s son of
granting petitioner equitable relief. Respondent concluded that
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011