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(stating that the taxpayer had produced third-party records
confirming her abuse allegations); Fox v. Commissioner, supra
(stating same).
The Court finds that this factor is neutral. See Rev. Proc.
2003-61, sec. 4.03(2)(b)(i), 2003-2 C.B. at 299 (stating that the
presence of abuse weighs in favor of relief while lack of abuse
does not weigh against relief); see also Magee v. Commissioner,
T.C. Memo. 2005-263 (stating that lack of abuse is a neutral
factor under Rev. Proc. 2003-61); cf. Butner v. Commissioner,
supra (stating same under Rev. Proc. 2000-15).
Mental or Physical Health
The IRS will take into consideration whether the requesting
spouse was in poor mental or physical health on the date the
requesting spouse signed the return or at the time relief was
requested. See Rev. Proc. 2003-61, sec. 4.03(2)(b)(ii), 2003-2
C.B. at 299.
There is no evidence in the record that petitioner’s mental
or physical health was poor; therefore, this is a neutral factor.
See id.; see also Magee v. Commissioner, supra.
Conclusion: Weight of the Factors
Although the decision is close, the Court concludes that the
Appeals officer did not act arbitrarily, capriciously, or without
sound basis in fact, nor is there anything “fundamentally wrong”
with the IRS’s determination. See Johnson v. J.B. Hunt Transp.,
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