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Rev. Proc. 2000-15, 2000-1 C.B. 447,3 provides factors that
weigh in favor of, and against, granting relief. Factors that
favor granting relief include: (1) Marital status; (2) economic
hardship; (3) abuse; (4) no knowledge or reason to know of the
item giving rise to the deficiency; (5) whether the nonrequesting
spouse had a legal obligation to pay the deficiency; and (6)
whether the item giving rise to the deficiency is attributable
to the nonrequesting spouse. Id. sec. 4.03, 2000-1 C.B. at
448-449. Factors that weigh against granting relief include:
(1) The item giving rise to the deficiency is attributable to the
requesting spouse; (2) the requesting spouse knew or had reason
to know of the item giving rise to the deficiency (an extremely
strong factor); (3) the requesting spouse has benefited, beyond
normal support, from the item giving rise to the deficiency; (4)
the requesting spouse will not experience economic hardship if
relief is not granted; (5) the requesting spouse has not made a
good faith attempt to comply with the tax laws in subsequent
years; and (6) the requesting spouse has a legal obligation to
pay the liability. Id. at 449.
3Rev. Proc. 2000-15, 2000-1 C.B. 447, applies to the instant
case because the preliminary determination letter was issued on
Oct. 21, 2003. Rev. Proc. 2003-61, 2003-2 C.B. 296, which
superseded Rev. Proc. 2000-15, supra, is effective for pending
requests for sec. 6015 relief for which no preliminary
determination letter was issued as of Nov. 1, 2003.
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Last modified: May 25, 2011