- 10 -
economic hardship if relief is denied; (3) the requesting spouse
was abused by the nonrequesting spouse; (4) the requesting spouse
did not know or have reason to know that the reported liability
would be unpaid; (5) the nonrequesting spouse has a legal
obligation pursuant to a divorce decree or agreement to pay the
unpaid liability;5 and (6) the unpaid liability is attributable
solely to the nonrequesting spouse. See Rev. Proc. 2000-15, sec.
4.03(1), 2000-1 C.B. at 448.
The nonexclusive list of factors that the Commissioner will
consider as weighing against granting relief includes: (1) The
unpaid liability is attributable to the requesting spouse; (2)
the requesting spouse knew or had reason to know at the time the
return was signed that the reported liability would be unpaid;
(3) the requesting spouse significantly benefited (beyond normal
support) from the unpaid liability; (4) the requesting spouse
will not suffer economic hardship if relief is denied; (5) the
requesting spouse has not made a good faith effort to comply with
Federal income tax laws in the tax years following the tax year
to which the request for relief relates; and (6) the requesting
spouse has a legal obligation pursuant to a divorce decree or
5 According to the revenue procedure, however, “This will
not be a factor weighing in favor of relief if the requesting
spouse knew or had reason to know, at the time the divorce decree
or agreement was entered into, that the nonrequesting spouse
would not pay the liability.” Rev. Proc. 2000-15, sec.
4.03(1)(e), 2000-1 C.B. at 449.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011