- 12 - 3. Significant Benefit There is no evidence that petitioner significantly benefited beyond normal support from the unpaid liability. Therefore, this factor is neutral. B. Factors Weighing in Favor of Granting Relief 1. Marital Status Petitioner and Mr. Puckett began living apart and separate from each other in August 1999. They were legally separated in April 2002 and divorced in March 2003. Consequently, this factor weighs in favor of granting relief to petitioner. 2. Attributable to Nonrequesting Spouse Respondent concedes that the liability for which relief is sought is solely attributable to Mr. Puckett. This factor weighs in favor of granting relief to petitioner. C. Factors Weighing Against Granting Relief 1. Knowledge or Reason To Know The relevant knowledge in the case of a reported but unpaid liability is whether when the return was signed, the taxpayer knew or had reason to know “that the tax would not be paid.” Washington v. Commissioner, supra; Rev. Proc. 2000-15, sec. 4.03(1)(b), 2000-1 C.B. at 449. Accordingly, we must consider whether, “taking into account all the facts and circumstances”, sec. 6015(f)(1), petitioner knew or had reason to know that Mr. Puckett would not pay the tax shown as due on the return.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