- 10 - Weighs for Relief Neutral Weighs against Relief Nonrequesting No divorce decree Petitioner spouse responsible responsible for tax for tax under under divorce decree divorce decree Separated or divorced Still married Abuse present No abuse present These are not the only factors that either the Commissioner or we can look at, but they are where we start. Id. In this case, the parties contest only two factors: knowledge and significant benefit. A. Knowledge The basic problem in analyzing the Commissioner’s decision that David flunks the knowledge factor is that the revenue procedure is quite unclear about when a person’s knowledge should be measured. The procedure tells us that the knowledge factor weighs in favor of relief when: In the case of a liability that was properly reported but not paid, the requesting spouse did not know and had no reason to know that the liability would not be paid. In the case of a liability that arose from a deficiency, the requesting spouse did not know and had no reason to know of the items giving rise to the deficiency. Rev. Proc. 2000-15, sec. 4.03(1)(d), 2000-1 C.B. at 449. The first sentence in the quoted section would seem to be the one that applies--since there’s no deficiency here--and it tells usPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 NextLast modified: November 10, 2007