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full or partial equitable relief under section 6015(f). As Rev.
Proc. 2003-61, sec. 4.03, makes clear, no single factor is
determinative in any particular case, all factors are to be
considered and weighed appropriately, and the listing of factors
is not intended to be exclusive.
Rev. Proc. 2003-61, sec. 4.03(2)(a), 2003-2 C.B. at 298-299,
lists the following factors that the Commissioner will weigh in
determining whether to grant equitable relief:
(i) Marital status. Whether the requesting spouse
is separated * * * or divorced from the nonrequesting
spouse. * * *
(ii) Economic hardship. Whether the requesting
spouse would suffer economic hardship (within the
meaning of section 4.02(1)(c) of this revenue
procedure) if the Service does not grant relief from
the income tax liability.
(iii) Knowledge or reason to know.
(A) Underpayment cases. * * * whether the
requesting spouse did not know and had no reason to
know that the nonrequesting spouse would not pay the
income tax liability.
* * * * * * *
(iv) Nonrequesting spouse’s legal obligation.
Whether the nonrequesting spouse has a legal obligation
to pay the outstanding income tax liability pursuant to
a divorce decree or agreement. * * *
(v) Significant benefit. Whether the requesting
spouse received significant benefit (beyond normal
support) from the unpaid income tax liability * * *
(vi) Compliance with income tax laws. Whether the
requesting spouse has made a good faith effort to
comply with income tax laws in the taxable years
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Last modified: November 10, 2007