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(c) The requesting spouse will suffer economic
hardship if relief is not granted. For purposes of
this section, the determination of whether a requesting
spouse will suffer economic hardship will be made by
the Commissioner or the Commissioner’s delegate, and
will be based on rules similar to those provided in
section 301.6343-1(b)(4) of the Regulations on
Procedure and Administration.
Rev. Proc. 2000-15, sec. 4.02(1), 2000-1 C.B. at 448.
In cases where the threshold conditions have been satisfied,
but the requesting spouse does not qualify for relief under Rev.
Proc. 2000-15, sec. 4.02(1), 2000-1 C.B. at 448, equitable relief
may be granted under section 6015(f) if, taking into account all
facts and circumstances, it is inequitable to hold the requesting
spouse liable. Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at
448-449.
Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448-449, lists
several nonexclusive factors that the Commissioner will consider
in determining eligibility for equitable relief under section
6015(f). “No single factor will be determinative of whether
equitable relief will or will not be granted in any particular
case. Rather, all factors will be considered and weighed
appropriately.” Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at
448.
The nonexclusive list of factors that the Commissioner will
consider as weighing in favor of granting relief includes: (1)
The requesting spouse is separated or divorced from the
nonrequesting spouse; (2) the requesting spouse would suffer
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Last modified: May 25, 2011