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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 has made a good faith effort to comply with the Federal
tax laws in the succeeding years. See Rev. Proc. 2003-61, sec.
4.03(2)(a)(vi), 2003-2 C.B. at 299.
Respondent agrees that petitioner has complied with the
Federal tax laws since her husband’s death. Therefore, this
factor weighs in favor of relief. See Fox v. Commissioner, supra
(stating that noncompliance weighs against relief under Rev.
Proc. 2003-61); see also Beatty v. Commissioner, supra (stating
that one delinquently filed return, which showed a refund due,
and the other facts and circumstances were not significant
factors weighing against relief in that case, and the
Commissioner argued that the compliance factor weighed in favor
of relief under Rev. Proc. 2003-61); cf. Butner v. Commissioner,
supra (stating that noncompliance weighs against relief under
Rev. Proc. 2000-15).
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