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(ii) whether the requesting spouse would suffer economic
hardship if relief from the liability is not granted;
(iii) whether the requesting spouse had knowledge or reason
to know either of the item giving rise to the tax deficiency or
that the nonrequesting spouse would not pay the tax liability;
(iv) whether the nonrequesting spouse has a legal obligation
pursuant to a divorce decree or agreement to pay the outstanding
liability;
(v) whether the requesting spouse has significantly
benefited (beyond normal support) from the unpaid liability or
item giving rise to the deficiency; and
(vi) whether the requesting spouse has made a good faith
effort to comply with Federal income tax laws in the tax years
subsequent to the years to which the request for relief relates.
Rev. Proc. 2003-61, sec. 4.03(2)(a).
Although petitioner is divorced from Mr. Gonce, the
nonrequesting spouse, several of the other Rev. Proc. 2003-61,
sec. 4.03, factors weigh against granting petitioner relief from
joint and several liability. We have already concluded that,
even taking into account her medical bills, petitioner would not
suffer economic hardship if relief is not granted. Petitioner
not only knew about Mr. Gonce’s newspaper route during the years
in issue, but she also maintained her own newspaper route in 1998
and 1999 and was familiar with the payments and procedures
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