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inequitable to hold the requesting spouse liable for such liabil-
ity.
Where, as here, the requesting spouse satisfies the thresh-
old conditions, section 4.02(1) of Revenue Procedure 2003-61 sets
forth the circumstances under which respondent ordinarily will
grant relief to that spouse under section 6015(f) in a case, like
the instant case, where a liability is reported in a joint return
but not paid. Petitioner concedes that she does not qualify for
relief under section 4.02(1) of Revenue Procedure 2003-61.
Instead, she relies on section 4.03 of that revenue procedure in
support of her claim for relief under section 6015(f).
Section 4.03 of Revenue Procedure 2003-61 provides a list of
factors which respondent is to take into account in considering
whether to grant an individual relief under section 6015(f). 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. Rev. Proc.
2003-61, sec. 4.03, 2003-2 C.B. at 298.
As pertinent here, section 4.03(2)(a) of Revenue Procedure
2003-61 sets forth the following factors which are to be consid-
ered and weighed appropriately:
(i) Marital status. Whether the requesting spouse
is separated (whether legally separated or living
apart) or divorced from the nonrequesting spouse. * * *
(ii) Economic hardship. Whether the requesting
spouse would suffer economic hardship (within the
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