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or divorced from the nonrequesting spouse.
(b) Economic hardship. The requesting spouse
would suffer economic hardship (within the meaning of
section 4.02(1)(c) of this revenue procedure) if relief
from the liability is not granted.
(c) Abuse. The requesting spouse was abused by
the nonrequesting spouse, but such abuse did not amount
to duress.
(d) No knowledge or reason to know. 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. * * *
(e) Nonrequesting spouse’s legal obligation. The
nonrequesting spouse has a legal obligation pursuant to
a divorce decree or agreement to pay the outstanding
liability. This will not be a factor weighing in favor
of relief if the requesting spouse knew or had reason
to know, at the time the divorce decree or agreement
was entered into, that the nonrequesting spouse would
not pay the liability.
(f) Attributable to nonrequesting spouse. The
liability for which relief is sought is solely attrib-
utable to the nonrequesting spouse.
As pertinent here, section 4.03(2) of Revenue Procedure
2000-15 sets forth the following negative factors which weigh
against granting relief under section 6015(f):
(a) Attributable to the requesting spouse. The
unpaid liability * * * is attributable to the request-
ing spouse.
(b) Knowledge or reason to know. A requesting
spouse knew or had reason to know * * * that the re-
ported liability would be unpaid at the time the return
was signed. This is an extremely strong factor weigh-
ing against relief. Nonetheless, when the factors in
favor of equitable relief are unusually strong, it may
be appropriate to grant relief under § 6015(f) in
limited situations where a requesting spouse knew or
had reason to know that the liability would not be paid
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Last modified: November 10, 2007