- 8 -
with Federal income tax laws since 1999. These factors favor
granting petitioner relief.
Rev. Proc. 2003-61, sec. 4.03(2)(b), 2003-2 C.B. at 299,
lists two additional factors that may weigh in favor of equitable
relief under section 6015(f) but that will not weigh against
relief if not present:
(i) * * * Whether the nonrequesting spouse abused
the requesting spouse. The presence of abuse is a
factor favoring relief. A history of abuse by the
nonrequesting spouse may mitigate a requesting spouse’s
knowledge or reason to know.
(ii) * * * 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. * * *
Petitioner reported on her Form 12510 that she had never
been abused by Collins, and she did not report that she was
suffering from a mental or physical ailment at the time she
signed the joint return. Petitioner did report that her father
was ill and dying at the time that she signed the return in
October 2000. Although the Court recognizes the difficulties
inherent in divorce and death, petitioner has not asserted and we
do not find that she was suffering from poor mental or physical
health at the time she signed the joint return or at the time she
requested relief. Thus, these additional factors do not weigh in
favor of relief for petitioner.
Taking into account all of the facts and circumstances,
particularly petitioner’s extensive knowledge regarding Collins’s
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: March 27, 2008