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relief under section 6015(b) or (c); (3) the taxpayer must apply
for relief no later than 2 years after the date of the
Commissioner’s first collection activity after July 22, 1998,
with respect to the taxpayer; (4) the liability must remain
unpaid; (5) no assets were transferred between the spouses filing
the joint returns as part of a fraudulent scheme by such spouses;
(6) there were no disqualified assets transferred to the taxpayer
by the nonrequesting spouse; and (7) the taxpayer did not file
the returns with fraudulent intent. Rev. Proc. 2000-15, sec.
4.01, 2000-1 C.B. at 448. Respondent concedes that petitioner
meets these conditions.
Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B. at 448-449, lists
two factors which, if true, the Commissioner treats as favoring
relief: (1) The taxpayer is separated or divorced from the
nonrequesting spouse; and (2) the taxpayer was abused by the
nonrequesting spouse. Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B.
at 449, also lists two factors which, if true, the Commissioner,
treats as not favoring relief: (3) The taxpayer received
significant benefit (beyond normal support) from the unpaid
liability or the item giving rise to the deficiency; and (4) the
taxpayer 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. See Ferrarese v. Commissioner,
T.C. Memo. 2002-249. The Commissioner generally does not
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