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The list of nonexclusive factors that the Commissioner will
consider as weighing in favor of granting relief includes: (1)
The requesting spouse is separated or divorced from the
nonrequesting spouse; (2) the requesting spouse would suffer
economic hardship if relief were denied; (3) the requesting
spouse was abused by the nonrequesting spouse; (4) the requesting
spouse did not know or have reason to know of the items giving
rise to a deficiency or that the reported liability would be
unpaid; (5) the nonrequesting spouse has a legal obligation
pursuant to a divorce decree or agreement to pay the unpaid
liability;7 and (6) the unpaid liability is attributable solely
to the nonrequesting spouse. Id. sec. 4.03(1).
The list of nonexclusive factors that the Commissioner will
consider as weighing against granting relief includes: (1) The
unpaid liability is attributable to the requesting spouse; (2) at
the time the return was signed the requesting spouse knew or had
reason to know of the items giving rise to a deficiency or that
the reported liability would be unpaid; (3) the requesting spouse
significantly benefited (beyond normal support) from the unpaid
liability; (4) the requesting spouse will not suffer economic
7According to the revenue procedure, however, “This will not
be a factor weighing in favor of relief if the requesting spouse
knew or had reason to know, at the time the divorce decree or
agreement was entered into, that the nonrequesting spouse would
not pay the liability.” Rev. Proc. 2000-15, sec. 4.03(1)(e),
2000-1 C.B. at 449.
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Last modified: November 10, 2007