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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.
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Last modified: May 25, 2011