- 13 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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