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following the taxable year or years to which the
request for relief relates.
Rev. Proc. 2003-61, sec. 4.03(2)(b), 2003-2 C.B. at 299,
lists the following two positive factors that the Commissioner
will weigh in favor of granting equitable relief:
(i) Abuse. Whether the nonrequesting spouse
abused the requesting spouse. * * *
(ii) Mental or physical health. Whether the
requesting spouse was in poor mental or physical health
on the date the requesting spouse signed the return or
at the time the requesting spouse requested relief.
* * *
We consider the factors below.
1. Marital status
Petitioner and Mr. Parker separated in October 2002 and
divorced in 2004. Both Ms. Wilce and Ms. Hackmeister admitted
that this factor weighs in favor of granting relief.
2. Economic hardship
Rev. Proc. 2003-61, sec. 4.02(1)(c), requires respondent to
apply the rules in sec. 301.6343-1(b)(4), Proced. & Admin. Regs.,
in making the determination of whether a requesting spouse will
suffer economic hardship. Sec. 301.6343-1(b)(4), Proced. &
Admin. Regs., provides that economic hardship is present if
satisfaction of the tax liability in whole or in part will render
a taxpayer unable to pay her reasonable basic living expenses.8
8Sec. 301.6343-1(b)(4)(ii), Proced. & Admin. Regs., lists
factors that will be considered in determining a reasonable
(continued...)
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