Teresa G. Butner - Page 27




                                       - 27 -                                         
               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                






Page:  Previous  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  Next 

Last modified: November 10, 2007