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4. Nonrequesting Spouse’s Legal Obligation
This factor weighs in favor of the requesting spouse where
the nonrequesting spouse has a legal obligation to pay the
outstanding income tax liability pursuant to a divorce decree or
an agreement. Rev. Proc. 2003-61, sec. 4.03(2)(a)(iv), 2003-2
C.B. at 298. There was no agreement which imposed a legal
obligation on Dr. Velez to pay the outstanding income tax
liabilities. This is a neutral factor.
5. Significant Benefit
Where the requesting spouse significantly benefited (beyond
normal support) from the unpaid income tax liability, this is a
factor against granting equitable relief. Rev. Proc. 2003-61,
sec. 4.03(a)(v), 2003-2 C.B. at 299.
The facts and circumstances here show and the parties agree
that petitioner did not receive any significant benefits, beyond
normal support, from the failure to pay the tax. The Court
concludes that this factor is neutral.
6. Compliance With Income Tax Laws
Petitioner was in compliance with her income tax
obligations. This factor favors relief. See Chou v.
Commissioner, T.C. Memo. 2007-102.
7. Presence of Abuse and Mental or Physical Health
The parties agree that there was no abuse of petitioner, and
she has no mental or physical health problems. The absence of
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