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requesting spouse, and (2) whether the requesting spouse was in
poor mental or physical health. A history of abuse by the
nonrequesting spouse may mitigate the negative effect of a
requesting spouse’s knowledge or reason to know. Rev. Proc.
2003-61, sec. 4.03(2)(b)(i).
Petitioner alleges that Mr. Hopkins was verbally and
mentally abusive. Petitioner submitted copies of two police
reports, dated April 25 and November 14, 1995, which document
domestic disputes between petitioner and Mr. Hopkins. The
reports describe domestic arguments and a mutual altercation.
The Court is sympathetic to petitioner’s situation, but on the
record, we cannot conclude that respondent acted arbitrarily,
capriciously, or without sound basis in fact or law when
respondent determined that the alleged abuse did not mitigate the
negative effect of petitioner’s knowledge or reason to know. See
id. Additionally, petitioner did not allege any mental or
physical health problems. The absence of these factors will not
weigh against equitable relief. See id. sec. 4.03(2)(b). We
therefore agree with respondent’s determination that these
factors are neutral.
On the basis of our examination of the facts and
circumstances, including the factors set forth in Rev. Proc.
2003-61, sec. 4.03, we conclude that respondent did not abuse his
discretion in denying petitioner’s request for equitable relief
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