Robby Goodale Gilbert - Page 10

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          theft rendered petitioner unable to pay the tax reported on the             
          2001 return at the time of filing.  Further, petitioner has not             
          shown to the Court’s satisfaction that he would experience                  
          economic hardship if he were forced to pay the tax liabilities              
          for the years at issue.  A taxpayer might experience economic               
          hardship if he or she were unable to pay basic reasonable living            
          expenses.  Sec. 301.6343-1(b)(4)(i), Proced. & Admin. Regs.  Even           
          taking into account the monthly payments being made on the                  
          installment agreements for 2000 and 2001, petitioner acknowledged           
          that he managed to pay his basic living expenses.                           
               Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448, provides            
          factors to be evaluated for requests for relief under section               
          6015 for requesting spouses who filed a joint return and do not             
          qualify for relief under Rev. Proc. 2000-15, sec. 4.02.  Rev.               
          Proc. 2000-15, sec. 4.03(1), offers a partial list of positive              
          factors to be considered, including:  (1) Marital status; (2)               
          economic hardship; (3) abuse; (4) no knowledge or reason to know            
          that the reported liability would not be paid; (5) whether the              
          nonrequesting spouse had a legal obligation to pay the liability;           
          and (6) whether the liability for which relief is sought is                 
          solely attributable to the nonrequesting spouse.  Negative                  
          factors weighing against relief in Rev. Proc. 2000-15, sec.                 
          4.03(2), 2000-1 C.B. at 449, include:  (1) The unpaid liability             
          is attributable to the requesting spouse; (2) the requesting                

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