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Petitioner needs a knee replacement but cannot afford the
cost that exceeds the amount that would be paid by her health
insurance. Moreover, if she had the surgery, she would need to
take a month off from work without pay and would not be able to
pay living expenses for that month.
The Appeals officer assigned to petitioner’s case determined
that (1) petitioner was divorced from Mr. Scott, (2) petitioner
would not suffer economic hardship if relief from liability was
not granted, (3) petitioner did not allege abuse, (4) petitioner
had reason to know that there was not enough cashflow to pay the
taxes, and Mr. Scott had informed her that they could not afford
to pay taxes and had filed for bankruptcy, (5) the Scotts’
divorce decree did not address the payment of taxes for any year
except 2000, (6) one-half of the liability on each return was
attributable to petitioner and one-half was attributable to Mr.
Scott, (7) petitioner did not receive significant benefit other
than normal support, (8) petitioner and Mr. Smith had unpaid
taxes for 2002, and (9) petitioner did not allege any health
problems. The Appeals officer concluded that, despite the lack
of economic hardship, it would be inequitable to hold petitioner
liable for the portion of tax liability attributable to Mr.
Scott. Therefore, on September 1, 2004, the Appeals Office sent
petitioner a notice of determination granting her partial
equitable relief under section 6015(f), as follows:
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Last modified: November 10, 2007