- 12 - elements are satisfied: (1) At the time relief is requested, the requesting spouse is no longer married to or is legally separated from the nonrequesting spouse, or has not been a member of the same household as the nonrequesting spouse at any time during the 12-month period ending on the date relief was requested; (2) at the time the return was signed, the requesting spouse had no knowledge or reason to know that the tax would not be paid; and (3) the requesting spouse will suffer economic hardship if relief is not granted. Relief under Rev. Proc. 2000-15, sec. 4.02, supra, is available only to the extent that the unpaid liability is allocable to the nonrequesting spouse. We shall now address each of these factors. 1. Marital Status Petitioner is still married to Dr. Merendino. Although they have no plans to legally separate, they have been living apart since at least 1998. However, petitioner admitted that she and Dr. Merendino lived in the same residence for 2 months during the 12-month period prior to the date that petitioner filed her request for relief. Therefore, in light of petitioner’s own statements, we conclude that the Merendinos failed to satisfy the 12-month period required by Rev. Proc. 2000-15, sec. 4.02. 2. Knowledge or Reason To Know The relevant knowledge in the case of a reported but unpaid liability is that the tax would not be paid when the return wasPage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011