- 14 -
abusive, and that petitioner had been arrested and put on
probation as a result of his assaulting her. Petitioner admitted
that he had been put on probation for assaulting Ms. Payton and
did not submit any evidence showing that the probation imposed
was improper. Petitioner failed to credibly corroborate any of
the allegations which he made regarding Ms. Payton’s behavior,
and he did not explain how his accusations related to the
deficiency at issue. Finally, we note that there is nothing in
the Judgment of Dissolution of Marriage relating to abuse on the
part of either party. Accordingly, we find that the lack of
credible evidence on the issue of abuse weighs strongly against
granting relief.
Finally, as to the final factor, whether the requesting
spouse seeking relief was in poor mental or physical health when
signing the return, there is nothing in the record to show that
petitioner suffered from any ailment that would have impacted
upon his ability to pay his Federal income tax obligation for the
year in issue. As this factor weighs only in favor of, and not
against, relief, we consider it neutral to our present inquiry.
Id. sec. 4.03(2)(b)(ii), 2003-2 C.B. at 299.
Accordingly, since none of the relevant factors identified
in the pertinent revenue procedure weigh in favor of granting
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: November 10, 2007