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but not paid. As pertinent here, those circumstances, which
section 4.02 of Revenue Procedure 2000-15 and we refer to as
elements, are:
(a) At the time relief is requested, the request-
ing spouse is no longer married to * * * the
nonrequesting spouse * * *;
(b) At the time the return was signed, the re-
questing spouse had no knowledge or reason to know that
the tax would not be paid. The requesting spouse must
establish that it was reasonable for the requesting
spouse to believe that the nonrequesting spouse would
pay the reported liability. * * *; and
(c) The requesting spouse will suffer economic
hardship if relief is not granted. For purposes of
this section, the determination of whether a requesting
spouse will suffer economic hardship will be made by
the Commissioner or the Commissioner’s delegate, and
will be based on rules similar to those provided in §
301.6343-1(b)(4) of the Regulations on Procedure and
Administration. [Rev. Proc. 2000-15, sec. 4.02(1),
2000-1 C.B. at 448.]
(We shall hereinafter refer to the elements set forth in section
4.02(1)(a), (b), and (c) of Revenue Procedure 2000-15 as the
marital status element, the knowledge or reason to know element,
and the economic hardship element, respectively.)
Section 4.02(2) of Revenue Procedure 2000-15 provides that
relief granted under section 4.02(1) of that revenue procedure is
subject to the following limitations:
(a) If the return is or has been adjusted to
reflect an understatement of tax, relief will be avail-
able only to the extent of the liability shown on the
return prior to any such adjustment; and
(b) Relief will only be available to the extent
that the unpaid liability is allocable to the
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Last modified: November 10, 2007