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returns for the years at issue, as to which she had constructive
knowledge, would be paid. It would be inequitable to allow
petitioner to turn a blind eye to the tax shown due in each such
return. The amount of such tax was large enough as to put peti-
tioner on notice that further inquiry should be made as to
whether it would be paid. She failed to do so. Petitioner thus
failed to present any evidence to the IRS and to the Court with
respect to whether the tax shown due in each of the respective
joint returns for the years at issue would be paid. We find that
the knowledge or reason to know factor weighs against granting
petitioner relief under section 6015(f).
With respect to the legal obligation factor set forth in
section 4.03(2)(a)(iv) of Revenue Procedure 2003-61, the parties
agree on brief that that factor is neutral.
However, the notice of determination stated in pertinent
part:
Non-requesting spouse’s legal obligation to pay
A stipulation in the property settlement or a decree of
divorce must be evidenced that requires the non elect-
ing spouse to assume responsibility for the unpaid
income taxes for the periods at issue. Since the par-
ties are still married and living together a marital
agreement such as this does not exist.
As we understand it, the Appeals Office concluded in the
notice of determination that the legal obligation factor weighed
against granting petitioner relief under section 6015(f). We
reject that conclusion as unfounded. We agree with the parties’
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