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With respect to 2001, respondent also denied petitioner’s
request for relief. Rev. Proc. 2003-61, 2003-2 C.B. 296,2
provides a list of factors that the Commissioner will weigh in
making his determination relating to innocent spouse relief,
including: Marital status, abuse, significant benefit, the
nonrequesting spouse’s legal obligation, knowledge or reason to
know, compliance with income tax laws, and economic hardship. We
address each of respondent’s conclusions.
At the time of her request, petitioner was divorced from Mr.
Bracy. During the marriage, Mr. Bracy abused petitioner, and she
derived no significant benefit from use of the funds giving rise
to the 2001 underpayment. In addition, Mr. Bracy had a legal
obligation, pursuant to the divorce decree, to pay his half of
the 2001 liability. Thus, these factors weigh in petitioner’s
favor.
Respondent concluded that petitioner knew or had reason to
know of the 2001 underpayment. The notice of determination
states that petitioner “reviewed the return before signing but
said she did not know money was owing, even though it was shown
2 We note that Rev. Proc. 2003-61, 2003-2 C.B. 296,
superseded Rev. Proc. 2000-15, 2000-1 C.B. 447. Rev. Proc. 2003-
61, supra, is effective for requests for relief under sec.
6015(f) which were filed on or after Nov. 1, 2003, and for
requests for such relief which were pending on, and for which no
preliminary determination letter had been issued as of, that
date. Rev. Proc. 2003-61, sec. 7, 2003-2 C.B. at 299.
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