- 5 - conditions for relief, i.e., “The income tax liability from which the requesting spouse seeks relief is attributable to an item of the * * * [other spouse]”. Rev. Proc. 2003-61, sec. 4.01(7), 2003-2 C.B. 296, 297. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6Last modified: March 27, 2008