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* * *.
(c) Significant benefit. The requesting spouse
has significantly benefitted (beyond normal support)
from the unpaid liability * * *.
(d) Lack of economic hardship. The requesting
spouse will not experience economic hardship (within
the meaning of section 4.02(1)(c) of this revenue
procedure) if relief from the liability is not granted.
(e) Noncompliance with federal income tax laws.
The requesting spouse has not made a good faith effort
to comply with federal income tax laws in the tax years
following the tax year or years to which the request
for relief relates.
(f) Requesting spouse’s legal obligation. The
requesting spouse has a legal obligation pursuant to a
divorce decree or agreement to pay the liability.
Respondent contends: (1) Petitioner signed the respective
joint income tax returns that she and Mr. Butner filed for the
taxable years 1994, 1995, 1998, and 1999 and that reported total
amounts due of $10,474, $10,198, $8,935, and $12,059, respec-
tively;13 (2) petitioner received a significant benefit by filing
such joint returns with Mr. Butner in that she would have had
separate respective income tax liabilities on her income for the
13In their 1994 Form 1040, petitioner and Mr. Butner re-
ported self-employment tax owed of $10,054, income tax withheld
of $92, and a total amount owed of $10,474, which included an
estimated tax penalty owed of $512. In their 1995 Form 1040,
petitioner and Mr. Butner reported self-employment tax owed of
$10,198 and a total amount owed of $10,198. In their 1998 Form
1040, petitioner and Mr. Butner reported self-employment tax owed
of $8,935 and a total amount owed of $8,935. In their 1999 Form
1040, petitioner and Mr. Butner reported self-employment tax owed
of $11,582 and a total amount owed of $12,059, which included an
estimated tax penalty of $477.
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Last modified: November 10, 2007