- 26 -
nonrequesting spouse.
Turning to the three elements set forth in section 4.02(1)
of Revenue Procedure 2000-15, the presence of which will ordi-
narily result in a grant of relief under section 6015(f), in the
instant case, (1) petitioner concedes that the marital status
element is not present, (2) the parties dispute whether the
knowledge or reason to know element is present, and (3) the
parties dispute whether the economic hardship element is present.
In light of petitioner’s concession that the marital status
element is not present, petitioner does not qualify for relief
under section 4.02(1) of Revenue Procedure 2000-15.
Respondent may nonetheless grant relief to petitioner under
section 4.03 of Revenue Procedure 2000-15. That section provides
a partial list of positive and negative 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. 2000-15, sec. 4.03,
2000-1 C.B. at 448.
As pertinent here, section 4.03(1) of Revenue Procedure
2000-15 sets forth the following positive factors which weigh in
favor of granting relief under section 6015(f):
(a) Marital status. The requesting spouse is
separated (whether legally separated or living apart)
Page: Previous 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Next
Last modified: November 10, 2007