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There is no evidence of a divorce decree or agreement in the
record showing that the unpaid taxes were the legal obligation of
Mr. Lepordo. Therefore, this factor is neutral. See Magee v.
Commissioner, T.C. Memo. 2005-263 (applying Rev. Proc. 2003-61);
cf. Butner v. Commissioner, T.C. Memo. 2007-136 (applying Rev.
Proc. 2000-15).
Significant Benefit
The IRS will consider whether the requesting spouse received
significant benefit beyond normal support as a result of the
unpaid tax liability or the item giving rise to the deficiency.
Rev. Proc. 2003-61, sec. 4.03(2)(a)(v), 2003-2 C.B. at 299.
Respondent represents that there is no indication that
petitioner received any significant benefit beyond normal support
because of the unpaid tax liabilities or the item giving rise to
the deficiency. In the preliminary determination denying relief
for 1998, 2001, and 2002, no issue was raised as to whether
petitioner had received any significant benefit. The final
determination fails to make a conclusion as to this factor, and
the preliminary determination(s) for 1999 and 2000 is not in the
record. Additionally, there is no evidence in the record
indicating that petitioner received significant benefit as a
result of the unpaid tax.
Therefore, the Court concludes that this factor weighs in
favor of relief. See Magee v. Commissioner, supra (stating that
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Last modified: March 27, 2008