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hardship factor, the knowledge or reason to know factor, the
legal obligation factor, the significant benefit factor, and the
tax law compliance factor, respectively.)
Section 4.03(2)(b) of Revenue Procedure 2003-61 sets forth
the following factors which, if present in a case, will weigh in
favor of granting an individual relief under section 6015(f), but
will not weigh against granting such relief if not present:
(i) Abuse. Whether the nonrequesting spouse
abused the requesting spouse. * * *
(ii) Mental or physical health. Whether the
requesting spouse was in poor mental or physical health
on the date the requesting spouse signed the return or
at the time the requesting spouse requested relief.
The Service will consider the nature, extent, and
duration of illness when weighing this factor.
(We shall hereinafter refer to the factors set forth in section
4.03(2)(b)(i) and (ii) as the abuse factor and the mental or
physical health factor, respectively.)
Before turning to the factors set forth in section
4.03(2)(a) and (b) of Revenue Procedure 2003-61, we address
respondent’s position that, in determining whether petitioner is
entitled to relief under section 6015(f), we should consider only
respondent’s administrative record with respect to petitioner’s
taxable years at issue. We stated our position on that issue in
Ewing v. Commissioner, 122 T.C. 32 (2004). In Ewing, we held
that our determination of whether a taxpayer is entitled to
relief under section 6015(f) “is made in a trial de novo and is
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Last modified: November 10, 2007