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Rev. Proc. 2003-61, Sec. 4.03(2)(b)
This subsection lists factors that if present will weigh in
favor of equitable relief, but if not present, will not weigh
against relief. The factors are (i) whether the nonrequesting
spouse abused the requesting spouse, and (ii) whether the
requesting spouse was in poor mental or physical health. Neither
of these factors is present in this case, and accordingly they
have no effect on the outcome.
Additional Factors
Petitioner argues that she lacked knowledge regarding the
tax laws as the basis why she should be granted relief. We have
held that where a taxpayer relies on a professional tax preparer,
it is not inequitable to make either spouse liable because the
error is based on a misunderstanding of the tax laws. McCoy v.
Commissioner, 57 T.C. 732, 735 (1972).
On the basis of our examination of the facts and
circumstances in this case, including the factors set forth in
Rev. Proc. 2003-61, sec. 4.03, 2003-2 C.B. 298, we conclude that
respondent did not abuse his discretion by acting arbitrarily,
capriciously, or without sound basis in fact in denying
petitioner’s request for equitable relief under section 6105(f).
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Last modified: May 25, 2011