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4. Nonrequesting spouse’s legal obligation
Petitioner and Mr. Parker’s divorce decree was not included
in the record, and petitioner did not testify to the contents of
it regarding the unpaid tax liability. Therefore, we cannot
determine which spouse had the legal obligation under the decree
to pay the outstanding tax liability. This factor is neutral.
5. Significant benefit
Both Ms. Wilce and Ms. Hackmeister admitted that petitioner
did not significantly benefit from the unpaid liability, and the
record does not reflect otherwise. This factor weighs in favor
of granting relief.
6. Compliance with income tax laws
Respondent does not appear to contend that this factor
applies, and he did not otherwise argue at trial that petitioner
did not make a good faith effort to comply with her Federal
income tax obligations in the years subsequent to 2002.
Moreover, both Ms. Wilce and Ms. Hackmeister noted that
petitioner met this requirement. Therefore, this factor weighs
in favor of granting relief.
7. Abuse/mental or physical health
Neither of these positive factors applies in this case.
Petitioner was not abused by Mr. Parker, and there is no evidence
in the administrative record that she suffered poor mental or
physical health.
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Last modified: November 10, 2007