- 9 -
did not underreport their tax liability on their 2002 return.
Petitioner requested relief promptly after the return was filed.
Ms. Wilce concluded that there was no fraudulent transfer of
assets or transfer of disqualified assets to petitioner, and
there is no evidence in the record supporting a different
conclusion. Neither Ms. Wilce nor Ms. Hackmeister claim that
petitioner and Mr. Parker filed their 2002 return with a
fraudulent intent, and there is no evidence in the record
supporting such an intent. Finally, Ms. Hackmeister determined
that the income tax liability in question arose from Mr. Parker’s
sole proprietorship income, and the administrative record
overwhelmingly supports her conclusion.
We conclude that petitioner has satisfied the conditions in
Rev. Proc. 2003-61, sec. 4.01.
B. Rev. Proc. 2003-61, Sec. 4.02
1. In general
Rev. Proc. 2003-61, sec. 4.02(1), 2003-2 C.B. at 298,
provides that equitable relief will ordinarily be granted as to
unpaid liabilities if, in addition to the seven threshold
conditions, each of the following elements is satisfied:
(a) On the date of the request for relief, the
requesting spouse is no longer married to, or is
legally separated from, the nonrequesting spouse, or
has not been a member of the same household as the
nonrequesting spouse at any time during the 12-month
period ending on the date of the request for relief.
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: November 10, 2007