- 16 -
When the table is reset to reflect our findings, it looks
like this:
Weighs for Relief Neutral Weighs against
Relief
Knowledge
No economic hardship
No significant Significant benefit
benefit--1993 --1996
Later compliance
with Federal tax
laws
Liability
attributable to
petitioner.
No divorce decree.
Separated or
divorced.
No abuse present.
The final tally--even for the more favorable year, 1993--is
two factors weighing toward relief, three neutral, and four
weighing against. We agree with the Commissioner that Motsko and
Manns’s separation, and Motsko’s lack of significant benefit in
1993, are outweighed by the three negative factors (knowledge,
economic hardship, and attribution) present--especially since
knowledge or reason to know that a tax would be unpaid is “an
extremely strong factor weighing against relief, Rev. Proc. 2000-
8(...continued)
spouse asking for relief--could be a positive factor. Ewing, 122
T.C. at 48. But the wrongdoing in Ewing was underpaying the
taxes, not filing feloniously false returns, and Manns’s crimes
did not affect the two tax years litigated in this case.
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