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which the IRS will ordinarily grant relief under section 6015(f)
with respect to an underpayment of a properly reported liability.
To qualify for relief under Rev. Proc. 2003-61, sec. 4.02, the
requesting spouse must: (1) No longer be married to, be legally
separated from, or have not been a member of the same household
as the nonrequesting spouse at any time during the 12-month
period ending on the date of the request for relief; (2) have had
no knowledge or reason to know when she signed the return that
the nonrequesting spouse would not pay the tax liability; and (3)
suffer economic hardship if relief is not granted. See Rev.
Proc. 2003-61, sec. 4.02(1), 2003-2 C.B. at 298.
Petitioner was divorced from Mr. Nakasu when she requested
innocent spouse relief. Condition 1 is satisfied.
With respect to whether petitioner had knowledge or reason
to know when she signed the return that Mr. Nakasu would not pay
the tax liability, petitioner agrees that at the time she signed
each return she knew that payments for tax shown on each return
would not be made. Accordingly, petitioner does not qualify for
relief under Rev. Proc. 2003-61, sec. 4.02, and the Court need
not discuss the third element.
Rev. Proc. 2003-61, Sec. 4.03: Other Factors
Where the requesting spouse fails to qualify for relief
under Rev. Proc. 2003-61, sec. 4.02, the IRS may nevertheless
grant relief under Rev. Proc. 2003-61, sec. 4.03. Rev. Proc.
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Last modified: March 27, 2008