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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”.
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