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hardship if relief is denied; (5) the requesting spouse has not
made a good faith effort to comply with Federal income tax laws
in the tax years following the tax year to which the request for
relief relates; and (6) the requesting spouse has a legal
obligation pursuant to a divorce decree or agreement to pay the
unpaid liability. Id. sec. 4.03(2).
“No single factor will be determinative of whether equitable
relief will or will not be granted in any particular case.
Rather, all factors will be considered and weighed
appropriately.” Id. sec. 4.03. Furthermore, the list of factors
is not intended to be exhaustive. The Commissioner generally
does not consider the fact that the taxpayer did not
significantly benefit from the underpayment of tax in determining
whether to grant relief under section 6015(f). However, on the
basis of cases deciding whether it was inequitable to relieve a
taxpayer from joint liability under former section 6013(e)(1)(D),
this Court considers the fact that a taxpayer did not
significantly benefit from the unpaid liability as favoring
equitable relief under section 6015(f) for that taxpayer. Van
Arsdalen v. Commissioner, T.C. Memo. 2007-48. In deciding
whether respondent’s determination that petitioner is not
entitled to relief under section 6015(f) was an abuse of
discretion, we consider evidence relating to all the facts and
circumstances.
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Last modified: November 10, 2007