- 26 -
good faith effort to comply with Federal income tax laws in the
tax years following the tax years to which the request for relief
relates; and (6) the requesting spouse has a legal obligation
pursuant to a divorce decree or agreement to pay the unpaid
liability. Rev. Proc. 2000-15, sec. 4.03(2), 2000-1 C.B. at 449.
As Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448, makes
clear, no single factor is to be determinative in any particular
case, all factors are to be considered and weighed appropriately,
and the list of factors is not intended to be exhaustive.
Respondent contends that petitioner has not demonstrated
that any of the factors weighs in favor of equitable relief.
Accordingly, we examine each factor in turn.
1. Marital Status
Petitioner and Mr. Barrera were still married when
petitioner filed her Form 8857 in September 2002, which fact
disqualified petitioner under Rev. Proc. 2000-15, sec. 4.02,
2000-1 C.B. at 448. The following month, however, in October
2002, Mr. Barrera was sentenced to a 27-month term in a Federal
correctional facility, which he began serving in April 2003.
Thereafter, in March 2004, petitioner filed for dissolution of
her marriage to Mr. Barrera, and the action was pending at the
time this case was tried.16 Thus, petitioner has lived apart
16 On the issue of her marital status, petitioner relies
on a document that she attached to her posttrial memorandum and
(continued...)
Page: Previous 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Next
Last modified: November 10, 2007