Patricia H. Devlin - Page 9

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         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           

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