- 9 - Once the seven threshold conditions are satisfied, Rev. Proc. 2003-61, sec. 4.03,4 provides factors to consider in determining whether to grant equitable relief. Petitioner satisfies the threshold provisions; therefore, we consider the factors in Rev. Proc. 2003-61, sec. 4.03(2)(a) and (b) to decide whether respondent abused his discretion in denying equitable relief under section 6015(f). Rev. Proc. 2003-61, Sec. 4.03(2)(a) (i) Marital status. This factor weighs in favor of relief if the requesting spouse and the nonrequesting spouse are divorced, legally separated, or living apart. Petitioner and Mr. Rodriguez are married but have maintained separate households since November 2000. This factor weighs in favor of granting relief to petitioner. (ii) Economic hardship. A taxpayer might experience economic hardship if he or she is unable to pay basic reasonable living expenses. Sec. 301.6343-1(b)(4)(i), Proced. & Admin. Regs. It is the taxpayer’s burden to show both that the expenses qualify and that the expenses are reasonable. Monsour v. Commissioner, T.C. Memo. 2004-190. Petitioner has provided no evidence that she would be unable to pay basic living expenses if she is held liable for the deficiency. There is no evidence that 4 We need not consider Rev. Proc. 2003-61, sec. 4.02, 2003- 2 C.B. at 298, since that section relates to “underpayments”.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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