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2004-212. When she signed the 1998 and 1999 joint income tax
returns in July and October 2000, respectively, petitioner was
aware that she and her former spouse had failed to timely file
and timely pay income taxes for 1996 through 1999. At no point
did she question Mr. Christman as to how and when the taxes and
any additions to tax would be paid. For these reasons, the Court
concludes that petitioner has not shown that it was reasonable
for her to believe that any additions to tax for 1998 and 1999
would be paid at the time she signed the joint income tax returns
for the years at issue, particularly since she had no reason to
believe that the taxes for those years would be paid at the time
the returns were filed.
Petitioner’s filing for divorce prior to requesting relief
under section 6015(f) favors granting her relief. Rev. Proc.
2003-61, sec. 4.03(2)(a)(i). Yet, in those cases where the
requesting spouse’s marital status favors granting relief, Rev.
Proc. 2003-61, sec. 4.03(2)(a)(ii), conditions that relief on a
showing that the requesting spouse will suffer economic hardship
in the absence of relief. Relief has been granted to taxpayers
who establish that they would suffer economic hardship by being
unable to afford basic living expenses in the absence of such
relief. See, e.g., Knorr v. Commissioner, supra; Foor v.
Commissioner, T.C. Memo. 2004-54; Ferrarese v. Commissioner, T.C.
Memo. 2002-249; August v. Commissioner, T.C. Memo. 2002-201; Rowe
v. Commissioner, T.C. Memo. 2001-325. Petitioner was gainfully
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