+----------+-----------+-------------+--------------------------------+
| **F      | *         | *           | **Equitable Relief**           |
| actors** | *Innocent | *Allocation |                                |
|          | Spouse    | of          | **§ 6015(f)**                  |
|          | Relief**  | Liability   |                                |
|          |           | § 6015(c)** |                                |
|          | **§       |             |                                |
|          | 6015(b)** |             |                                |
+----------+-----------+-------------+--------------------------------+
| **Type   | Joint     | Joint       | Joint                          |
| of       |           |             |                                |
| Return** |           |             |                                |
+----------+-----------+-------------+--------------------------------+
| **Type   | D         | Deficiency  | Deficiency or underpayment     |
| of       | eficiency |             |                                |
| Lia      |           |             |                                |
| bility** |           |             |                                |
+----------+-----------+-------------+--------------------------------+
| *        |           |             | Relief under § 6015(b) and     |
| *Special |           |             |                                |
| Requir   |           |             | § 6015(c) not available        |
| ements** |           |             |                                |
+----------+-----------+-------------+--------------------------------+
| **R      | Refunds   | No refunds  | Refunds available for:         |
| efunds** | available |             | **Underpayment -** if payments |
|          |           |             | made solely by the RS.         |
| Subject  |           |             | **Deficiency** -- payments     |
| to IRC   |           |             | made solely by the RS after    |
| 6511     |           |             | claim filed and pursuant to    |
|          |           |             | installment agreement (not     |
|          |           |             | defaulted).                    |
+----------+-----------+-------------+--------------------------------+
| *        | Marital   | **Must** be | Marital status considered as   |
| *Marital | status    | divorced,   | an equitable factor            |
| Status** | c         | widowed;    |                                |
|          | onsidered | legally     |                                |
|          | as an     | separated;  |                                |
|          | equitable | [OR]{       |                                |
|          | factor    | .underline} |                                |
|          |           | not living  |                                |
|          |           | together    |                                |
|          |           | for at      |                                |
|          |           | least 12    |                                |
|          |           | months      |                                |
|          |           | prior to    |                                |
|          |           | the         |                                |
|          |           | election    |                                |
+----------+-----------+-------------+--------------------------------+
| **Kno    | **TP must | **IRS must  | Knowledge considered as an     |
| wledge** | es        | establish** | equitable factor               |
|          | tablish** | TP had      |                                |
|          | had **no  | ***[        |                                |
|          | knowledge | actual]{.un |                                |
|          | OR reason | derline}*** |                                |
|          | to know** | knowledge   |                                |
|          |           | of          |                                |
|          |           | *           |                                |
|          |           | *deficiency |                                |
|          |           | items**     |                                |
+----------+-----------+-------------+--------------------------------+
| **       | In        |             | Inequitable to hold TP liable: |
| Equity** | equitable |             | consider all facts &           |
|          | to hold   |             | circumstances                  |
|          | TP        |             |                                |
|          | liable:   |             |                                |
|          | consider  |             |                                |
|          | all facts |             |                                |
|          | &         |             |                                |
|          | circ      |             |                                |
|          | umstances |             |                                |
+----------+-----------+-------------+--------------------------------+
| **El     |           |             | Relief ordinarily granted if   |
| ements** |           |             | all 4 elements met             |
|          |           |             |                                |
| **Rev.   |           |             | 1)  **Underpayment**           |
| Proc.    |           |             |                                |
| 2003-61, |           |             | 2)  No longer married, legally |
| §4.02**  |           |             |     separated, OR not living   |
|          |           |             |     together for 12 months     |
|          |           |             |     prior to request           |
|          |           |             |                                |
|          |           |             | 3)  No knowledge or reason to  |
|          |           |             |     know when return signed    |
|          |           |             |                                |
|          |           |             | 4)  TP will suffer economic    |
|          |           |             |     hardship if relief not     |
|          |           |             |     granted                    |
+----------+-----------+-------------+--------------------------------+
| **List   |           |             | Equitable Relief Factors -     |
| of       |           |             | **Underpayment and             |
| Partial  |           |             | Deficiency**                   |
| F        |           |             |                                |
| actors** |           |             | 1)  Marital status (same as    |
|          |           |             |     6015(c))                   |
| **Rev.   |           |             |                                |
| Proc.    |           |             | 2)  Economic Hardship (defined |
| 2003-61, |           |             |     in Regs. §                 |
| §4.03**  |           |             |     301.6343-1(b)(4))          |
|          |           |             |                                |
|          |           |             | 3)  Nonrequesting spouse\'s    |
|          |           |             |     legal obligation           |
|          |           |             |                                |
|          |           |             | 4)  No knowledge or reason to  |
|          |           |             |     know (that liability would |
|          |           |             |     not be paid (for           |
|          |           |             |     underpayment) or of item ( |
|          |           |             |     for deficiency)            |
|          |           |             |                                |
|          |           |             | 5)  Significant Benefit        |
|          |           |             |                                |
|          |           |             | 6)  Compliance with Income Tax |
|          |           |             |     Laws                       |
|          |           |             |                                |
|          |           |             | 7)  Abuse (but not duress)     |
|          |           |             |                                |
|          |           |             | 8)  Mental/physical health     |
+----------+-----------+-------------+--------------------------------+
| *        | Fraud is  | Election    | Relief not available if        |
| *Fraud** | a         | invalid if  |                                |
|          | cons      | IRS shows   | 1)  Fraudulent return or       |
|          | ideration | TP          |                                |
|          | in equity | transferred | 2)  Assets transferred as part |
|          | dete      | assets as   |     of fraudulent scheme       |
|          | rmination | part of a   |                                |
|          |           | fraudulent  |                                |
|          |           | scheme      |                                |
+----------+-----------+-------------+--------------------------------+
| **Disq   | Transfer  | Amount of   | Relief not available to extent |
| ualified | of        | allocation  | of value of any disqualified   |
| Assets   | dis       | is          |                                |
| Tra      | qualified | increased   | assets                         |
| nsferred | assets is | by value of |                                |
| for      | a         | d           |                                |
| A        | cons      | isqualified |                                |
| voidance | ideration | assets      |                                |
| of Tax   | in equity |             |                                |
| or       | dete      |             |                                |
| Payment  | rmination |             |                                |
| of Tax** |           |             |                                |
+----------+-----------+-------------+--------------------------------+
| **Time   | 2 years   | 2 years     | 2 years from 1^st^ collection  |
| for      | from      | from 1^st^  | activity against the           |
| Filing** | 1^st^     | collection  | requesting spouse after        |
|          | c         | activity    | 7/22/98                        |
|          | ollection | against the |                                |
|          | activity  | requesting  |                                |
|          | against   | spouse      |                                |
|          | the       | after       |                                |
|          | r         | 7/22/98     |                                |
|          | equesting |             |                                |
|          | spouse    |             |                                |
|          | after     |             |                                |
|          | 7/22/98   |             |                                |
+----------+-----------+-------------+--------------------------------+