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the Commissioner will ordinarily grant relief, petitioner does
not qualify for equitable relief under Rev. Proc. 2003-61, sec.
4.02, 2003-2 C.B. at 298.
Where relief is not available under section 4.02 of Rev.
Proc. 2003-61, section 4.03 of the revenue procedure sets forth a
list of nonexclusive factors that the Commissioner will consider
in determining whether it would be inequitable to hold the
requesting spouse liable for all or part of the unpaid income tax
liability. As emphasized in Rev. Proc. 2003-61, sec. 4.03(2),
2003-2 C.B. at 298, no single factor is to be determinative;
rather, all factors are to be considered and weighed
appropriately.
Eight factors are listed, the latter two of which will weigh
in favor of granting relief if present but will not weigh against
relief if absent. The factors are directed toward whether: (1)
The requesting spouse is separated or divorced from the
nonrequesting spouse; (2) the requesting spouse will suffer
economic hardship without relief; (3) the requesting spouse did
not know or have reason to know that the nonrequesting spouse
would not pay the liability; (4) the nonrequesting spouse had a
legal obligation to pay the outstanding liability; (5) the
requesting spouse received significant benefit (beyond normal
support) from the enhanced assets or income resulting from the
unpaid liability; (6) the requesting spouse has made a good faith
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Last modified: November 10, 2007