Cheryl Kunsman - Page 16

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               6.  Compliance with income tax laws:  Petitioner was up-to-            
          date with tax returns at the time respondent denied relief.  This           
          factor is neutral.                                                          
               Two other factors, abuse and the mental or physical health             
          of petitioner, can weigh only in favor of relief.  Respondent               
          found that these factors do not apply to this case.  The Court              
          has found nothing in the record relating to these factors to                
          indicate that respondent’s evaluation is incorrect.  We therefore           
          agree with respondent’s determination that these factors are                
               Respondent determined that the factor (petitioner’s divorce)           
          that favors relief is outweighed by the factors (her knowledge of           
          the income and her failure to demonstrate economic hardship) that           
          favor liability.  Considering all the facts and circumstances of            
          this case, we hold that petitioner has not demonstrated that                
          respondent acted arbitrarily, capriciously, or without sound                
          basis in fact and that respondent did not abuse his discretion in           
          denying petitioner relief under section 6015(f).                            
               Petitioner is not entitled to relief under section 6015(b)             
          or (c), and respondent did not abuse his discretion in denying              
          relief under section 6015(f).                                               
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          

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Last modified: November 10, 2007