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6. Compliance With Income Tax Laws; Presence of Abuse;
and Mental or Physical Health
There is no evidence that petitioner is not in compliance
with his tax obligations. Tax compliance is a factor that the
Commissioner will consider only against granting relief. Ewing
v. Commissioner, 122 T.C. 32, 46-47 (2004). Therefore, this is a
neutral factor.
There are also no allegations of abuse, or mental or
physical health problems. The absence of these factors will not
weigh against equitable relief. See Rev. Proc. 2003-61, sec.
4.03(2)(b).
The only factor in favor of petitioner is marital status.
This, by itself, is insufficient to overcome petitioner’s actual
knowledge of the distribution, which is a strong factor weighing
against granting petitioner equitable relief. See id. sec.
4.03(2)(a)(iii).
The Court finds, considering all the facts and
circumstances, that there are no particularly compelling reasons
to grant equitable relief under section 6015(f).
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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