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effort to comply with income tax laws in subsequent years; (7)
the requesting spouse was abused by the nonrequesting spouse; and
(8) the requesting spouse was in poor mental or physical health
when signing the return or requesting relief. Rev. Proc. 2003-
61, sec. 4.03(2)(a) and (b), 2003-2 C.B. at 298-299.
As just described in connection with analysis of section
4.02 of Rev. Proc. 2003-61, the marital status factor weighs in
favor of granting relief, while the economic hardship and
knowledge elements weigh against granting relief. The remaining
factors are considered below.
The legal obligation factor asks whether the nonrequesting
spouse has an obligation to pay the outstanding liability
pursuant to a divorce decree or separation agreement. Id. sec.
4.03(2)(a)(iv), 2003-2 C.B. at 298. Because petitioner and
Dr. Banderas were never divorced or separated, this factor is
neutral.
The significant benefit factor probes whether the requesting
spouse received, directly or indirectly, from the assets or
income resulting from the unpaid liability any benefit in excess
of normal support. Sec. 1.6015-2(d), Income Tax Regs.; Rev.
Proc. 2003-61, sec. 4.03(2)(a)(v), 2003-2 C.B. at 299
(referencing sec. 1.6015-2(d), Income Tax Regs.). Evidence of
such benefit “may consist of transfers of property or rights to
property, including transfers that may be received several years
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