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knowledge at the time she signed the returns that the tax
liabilities would not be paid. Therefore, the Court finds for
respondent on this element and need not discuss the third
element. Accordingly, the IRS did not abuse its discretion by
denying relief under Rev. Proc. 2003-61, sec. 4.02, with respect
to 1998, 1999, 2001, and 2002.
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.
2003-61, sec. 4.03, 2003-2 C.B. at 298, contains a nonexhaustive
list of factors that the IRS will consider and weigh when
determining whether to grant equitable relief under section
6015(f). The factors and the Court’s analysis with respect to
each factor are described below.
Marital Status
The IRS will take into consideration whether the requesting
spouse is separated or divorced from the nonelecting spouse.
Rev. Proc. 2003-61, sec. 4.03(2)(a)(i), 2003-2 C.B. at 298.
Mr. Lepordo passed away well over a year before petitioner’s
request for relief. Therefore, the Court concludes that this
factor weighs in favor of relief. See Banderas v. Commissioner,
T.C. Memo. 2007-129 (finding that this factor weighed in favor of
relief under similar facts).
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Last modified: March 27, 2008