- 11 -
liability for which relief is sought is attributable to the
nonrequesting spouse; and (8) the nonrequesting spouse has a
legal obligation pursuant to a divorce decree or agreement to pay
the outstanding liability (weighs against relief only if the
requesting spouse has the obligation). Rev. Proc. 2000-15, sec.
4.03, also states that no single factor is controlling, all
factors will be considered and weighed appropriately, and the
list of factors in Rev. Proc. 2000-15, sec. 4, is not exhaustive.
For reasons discussed next, we conclude that none of the
factors listed in Rev. Proc. 2000-15, supra, supports
respondent’s determination in this case, and additional factors
discussed below favor relief.
C. Application of the Factors Listed in Rev. Proc. 2000-15
1. Petitioner’s Marital Status
Petitioner was divorced from intervenor when she sought
relief. This factor favors petitioner.
2. Spousal Abuse
Petitioner testified that there was no abuse in her former
marriage. Respondent determined that this factor is neutral. We
agree with respondent’s determination on this point.
3. Significant Benefit
Respondent concedes that petitioner did not significantly
benefit from intervenor’s underpayment of tax for 1992 through
1996. This factor favors petitioner. See Belk v. Commissioner,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011