Russell Whiting Packer - Page 14

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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.                
              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.                  
              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                

                                                 Decision will be entered             
                                            for respondent.                           

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