Stacy Lee Gonce - Page 12

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         associated with maintaining those routes.  Pursuant to their                 
         divorce decree, petitioner and Mr. Gonce each had obligations to             
         pay an equal share of their then-outstanding tax liabilities, and            
         the tax liability was not allocated in the decree to Mr. Gonce               
         alone.  She and Mr. Gonce shared a joint checking account, into              
         which all of petitioner’s and Mr. Gonce’s paychecks were                     
         deposited.  Such benefits did not extend beyond her normal                   
         support.  The absence of other benefits weighs in favor of                   
         petitioner.  See Ferrarese v. Commissioner, T.C. Memo. 2002-249.             
         Finally, although petitioner was entitled to a refund in 2002 and            
         2004, she filed her Federal income tax returns late in those                 
         years.  We do not believe this last element weighs either for or             
         against petitioner.                                                          
              Rev. Proc. 2003-61, sec. 4.03(2)(b), 2003-2 C.B. at 299,                
         lists two additional factors that may weigh in favor of equitable            
         relief under section 6015(f), but that will not weigh against                
         relief if not present:                                                       
                   (i) * * * Whether the nonrequesting spouse abused                  
              the requesting spouse.  The presence of abuse is a                      
              factor favoring relief.  A history of abuse by the                      
              nonrequesting spouse may mitigate a requesting spouse’s                 
              knowledge or reason to know.                                            
                   (ii) * * * Whether the requesting spouse was in                    
              poor mental or physical health on the date the                          
              requesting spouse signed the return or at the time the                  
              requesting spouse requested relief. * * *                               
               Petitioner reported on her Form 12510, Questionnaire for               
          Requesting Spouse, that she had never been abused by Mr. Gonce              

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