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spouse; (6) the requesting spouse did not file or fail to file
the return with fraudulent intent; and (7) absent enumerated
exceptions, the liability from which relief is sought is
attributable to an item of the nonrequesting spouse. Respondent
here concedes that petitioners meet these seven threshold
conditions.
Rev. Proc. 2003-61, sec. 4.03(2), 2003-2 C.B. at 298, then
lists the eight nonexclusive factors that the Commissioner will
consider in determining whether, taking into account all the
facts and circumstances, it is inequitable to hold the requesting
spouse liable for all or part of the deficiency, and full or
partial equitable relief under section 6015(f) should be granted.
These nonexclusive factors include whether: (1) The requesting
spouse is separated or divorced from the nonrequesting spouse;
(2) the requesting spouse will suffer economic hardship without
relief; (3) the requesting spouse did not know or have reason to
know of the item giving rise to the deficiency; (4) the
nonrequesting spouse had a legal obligation to pay the
outstanding liability; (5) the requesting spouse received a
significant benefit from the item giving rise to the deficiency;
(6) the requesting spouse has made a good faith effort to comply
with income tax laws in subsequent years; (7) the requesting
spouse was abused by the nonrequesting spouse; and (8) the
requesting spouse was in poor mental or physical health when
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Last modified: November 10, 2007