Bea-Jaye Ware - Page 9




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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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