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of relief. See Magee v. Commissioner, supra (stating that lack
of significant benefit weighed in favor of relief under Rev.
Proc. 2003-61); cf. Butner v. Commissioner, supra (stating that
lack of significant benefit weighed in favor of relief under
former section 6013(e) notwithstanding that Rev. Proc. 2000-15
stated that it was neutral); Ferrarese v. Commissioner, T.C.
Memo. 2002-249.
Compliance With Federal Tax Laws
The IRS will take into consideration whether the requesting
spouse had made a good faith effort to comply with Federal tax
laws in succeeding years. See Rev. Proc. 2003-61, sec.
4.03(2)(a)(vi), 2003-2 C.B. at 299.
Petitioner and Mr. Nakasu received an extension until August
15, 2002, to file their 2001 joint Federal income tax return; the
IRS received the return on November 27, 2002. Petitioner
testified that she believed that Mr. Nakasu “forged” her name on
that return. Petitioner has not otherwise renounced the joint
return or filed a separate return for that year.
Petitioner’s 2002 return was timely filed and showed an
overpayment that was applied to 2000.
Petitioner received an extension to file her 2003 return
until October 15, 2004; however, she filed the return late and
without remittance of the tax on March 3, 2005. At trial,
petitioner testified that she did not timely file because the
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