- 21 -
T.C. Memo. 2007-136 (stating that noncompliance weighs against
relief under Rev. Proc. 2000-15).
Abuse
The IRS will also consider whether the nonrequesting spouse
abused the requesting spouse. See Rev. Proc. 2003-61, sec.
4.03(2)(b)(i), 2003-2 C.B. at 299. The presence of abuse is a
factor favoring relief, and a history of abuse may mitigate the
requesting spouse’s knowledge or reason to know. Id.
Petitioner did not claim on her Form 8857 or on her Form
12510 that she was abused. In a letter dated February 6, 2004,
petitioner stated that by the end of 2001, Mr. Nakasu had “gotten
involved * * * [in swinging]. He manipulated and threatened me
so I went along with it for one month.” In her Form 12509,
petitioner stated that after their house sold in 2002, she asked
Mr. Nakasu if the taxes were paid, and he would curse and
threaten her just for asking. Petitioner further stated that Mr.
Nakasu manipulated her, that she was afraid of him, and that he
threatened to take the children away from her. Petitioner also
claimed that after the IRS contacted her in 2003 about the unpaid
liability, she questioned Mr. Nakasu about the unpaid taxes, and
he called Child Protective Services on her. At trial, petitioner
testified that she was not physically abused, but rather, she was
verbally abused.
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
Last modified: March 27, 2008