T.C. Sum m ary Opi ni on 20 14 -5 2

UNITED STAT ES TAX COURT

KIMBER LY G. Z ELASKO, Peti ti on er, AND MICHAEL E. ZEL ASKO, In te rv en orv. COM MIS SIONER OF INTERNAL REVENUE , Res po nd en t

Doc ke t No . 22 89 3- 12 S. Fi le d J un e 1 1, 2 01 4.

Leo na rdW . Stauf

fen ge r, fo r pe ti ti on er. Dav idV. Difio re, fo r in te rv en or . Kath eri ne Lee Kos ar, fo r res po nd en t.

SUMM ARY OPINION GUY, Spec ia l Tri al Ju dg e: Thi s ca se was h eardpu rs uantto th e p ro vi si on s of sec ti on 74 63 ineffe ctwhen th e p et it io n was fil ed
. Pur su an t t o s ect io n 7 46 3( b) , 1
Unl es s o th erwi se in di cat ed , all sec ti on refe ren ces are t o t he Int ern al 1 (co nt in ue d...)- 2 -

th e d eci si on to be en te redis no t re vi ewab le by any ot he r co urt, an d t hi s o pi ni on sh al l n otbe tre at edas p rece de ntforan y ot he r cas e. On J un e 1 5, 2 01 2, the Int ern al Rev enue Serv ic e (IR S) Offi ce o f App eal s (Ap pe al s Off

ic e) i ss ue d t o p et it io ne r a No ti ce o f Det erm in at io n C on cern in g Co ll ect io n Act io n( s) Und er Se ct io n 6 33 0 a ndYou r Reque stforRel ie f Fro m Jo in t an d S ev eral Liab il it y

Und er Se ct io n 6 01 5. Th e App eal s Off ic e d et erm in edth at (1 ) itwas app ro pr ia te to pro ceedwith apro po se d l ev y act io n t o c ol le cttax du e fro m pe ti ti on er fo r th e ta xabl e y ear 2 00 7, an d (2 ) pe ti ti on er was no t el ig ib le for rel ie f fro m

joi ntan d s ev eral li ab il it y un de r se ct io n 6 01 5 fo r th aty ear. On Sep te m be r 13 , 20 12 , pet it io ne r fi le d wi th th e Co urt a p et it io n c ha ll en gi ng so m uc h of th e n ot ic e o f de te rm in at io n a s d en ie d h er cl ai m forsp ou sa l re li ef u nd er s ect io n 60 15 . Int erv en or , pet it io ne r’s fo rm er s po us e, fi le d ati m el y no ti ce o f in te rv en ti on pu rs ua ntto sec ti on 60 15 (e)( 4)
. Bec au se th e p et it io n was fil edwithi n t he 90 -d ay pe rio d p res cri be d i n s ect io n 60 15 (e)( 1) , we hav e juri sd ic ti on to rev ie w th e App eal s Off ic e d et erm in at io n

(...co nt inue d) 1 Rev enue Co de , as a m en de d a ndineffec t atall rel ev an t t im es , andall Ru le refe ren ces are t o t he Tax C ou rt Rul es of P ract ic e an d P ro cedur e. Mo ne ta ry am ou nt s ar e ro un de d t o the ne ares t d ol la r.- 3 -

de nyin g p et it io ne r rel ie f un de r se ct io n 6 01 5. See Ra ym on d v . Comm is si on er, 1 19 2 T.C. 19 1, 1 94 (20 02 ). Pet it io ne r’s el ig ib il it y forsp ou sa l re li ef i s the so le is su e fo r de ci si on . Bac kg ro un d So m e o f th e fac ts ha ve be enst ip ul at edan d a re s o fo un d. Th e st ip ul at io n o f fact s an d t he acco m

pa nyin g e xh ib it s ar e in co rp or at edhe rei n b y th is refe ren ce. Pet it io ne r res id edinOhi o a t the ti m e th e p et it io n was fil ed
. Pet it io ne r an d i nt erv en orare the pa ren ts of t wo ch il dr en . They were m arri edth ro ug ho ut20 07 , beg anli vi ng sep arat e an d apa rt i n t he fir stha lf o f 20 08 , an d wer e d iv or cedinMarc h 2 01 0. 3 I. Pet it io ne r’s Em

pl oym en t Dur in g 2 00 7 p et it io ne r was em pl oyed as a reg is te rednurs e in th e in te ns iv e care un itat R ob in so n M em or ia l Ho sp it al (Ro bi ns on Mem or ia l). Sh e earne d

Altho ug h p et it io ne r do es no t d is pu te so m uc h o f th e n ot ic e o f 2 de te rm in at io n a s co nc ern s the pro po se d l ev y act io n, we n ot e th atwe lac k juri sd ic ti on to co ns id er tha t m at te r be cau se th e p et it io n h erei n was no t fi le d wi th in th e 3 0- da y

pe rio d p res cri be d i n s ec. 6 33 0( d) (1 ). See Gra y v. Co m mis si on er, 1 38 T.C. 29 5 (2 01 2) , aff’d, 7 23 F.3d79 0 (7 th Cir . 20 13 ). The reco rddo es no t re fle ctth e d at e th atpe ti ti on er an d i nt erv en orwere 3 m arri ed
.- 4 -

$4 2,5 77 inwage s tha t year an d was cred it edwith F ed eral an d S ta te in co m e ta x withh ol di ng of $ 4,3 57 an d $ 1,3 93 , res pe ct iv el y . II. In te rv en or ’s Em

pl oym en t Dur in g 2 00 7 i nt erv en orrece iv edno ne m pl oyee co m

pe ns at io n o f $5 9,0 77 for
work h e p erfo rm edas a n i ns ur an ce co ns ul ta ntforEqu ity One Ex te rio rs , Inc . (Equ it y One)
. III. Ho us eh ol d F in an ces Pet it io ne r m ai nt ai ne d ape rs on al ch eck in g a cco un t atHun ti ng to n Nat io na l Ban k (Hu nt in gt on ). Pet it io ne r de po si te d h er p ay ch eck s i n t he Hun ti ng to n a cco un t, an d s he tes ti fie d t ha t s he pa idall ho us eh ol d e xp en se s, i nc lu di ng gro ceri es , m on th ly m ortg ag e p aym en ts , andut il it y ex pe ns es , fro m

th atacco un t. Pet it io ne r st at edth at , alt ho ug h s he was a ware tha t i nt erv en orwas e m pl oyed du rin g 2 00 7, s he di d n otkn ow h ow m uc h h e was pa idforhi s wo rkor t he am ou nt , if a ny, of hi s emplo ym en t-r el at edex pe ns es . In te rv en ortes ti fie d tha t h e d idno t m ai nt ai n aba nkacco un t dur in g 2 00 7 a nd th athe eit he r cas he d h is pa y ch eck s o r de po si te d t he m inpe ti ti on er’s Hunt in gt on acco un t. He fu rth er t es ti fie d t ha t h e ro ut in el y pa ida po rti on of t he ho us eh ol d
ex pe ns es an d tha t p et it io ne r ha d u nr es tri ct edacce ss to a sa fe i n t he co up le ’s ho m e whe re h e st or edcas h.- 5 -

Pet it io ne r de ni edth atin te rv en orga ve he r an y m on ey to pay ho us eh ol d
ex pe ns es or t ha t the co up le ha d asaf e whe re i nt erv en orst or edcas h. IV. Jo in t Tax Return fo r 20 07 The pa rti es do no t d is pu te th atpe ti ti on er an d i nt erv en orfil eda joi ntFo rm 10 40 , U.S. Ind iv idua l In co m e Tax Return, fo r 20 07 . The return was fil ed el ectro ni cal ly on Ap ril 7, 2 00 8. Re m ark ab ly, ho wev er, n ei th er p et it io ne r no r in te rv en orwou ldadm itat tria l t o h av in g p rep aredan d fi le d t he return. The wage s tha t p et it io ne r earne d fr om Ro bi ns on Mem or ia l dur in g 2 00 7 a re rep orte d o n t he return, an d d educ ti on s fo r St at e an d l oc al tax es , m ortg ag e in te res t, gi fts to ch ari ti es , andun rei m bu rs edem

pl oyee bu si ne ss ex pe ns es att rib ut ab le to pe ti ti on er’s wo rkas areg is te rednu rs e are cla im edon Sch edul e A, Ite miz ed Deduc ti on s. In te rv en or ’s no ne m pl oyee co m

pe ns at io n o f $5 9,0 77 fro m Equ it y One is om it te d fr om

th e return. The return i nc lu de d acla im fora refu ndinres pe ctof a n o ve rp aym en t o f $5 ,38 4. Th e IRS pro ces se d t he return, an d t he $5 ,38 4 re fundwas e le ctro ni cal ly de po si te d i n p et it io ne r’s Hun ti ng to n a cco un t. Pet it io ne r us edth e ref un d t o p ay ho us eh ol d e xp en se s. In te rv en ordi d n otrece iv e an y of t he refu nd
. Pet it io ne r te st ifi edth atsh e p ro vi de d h er t ax reco rd s fo r 20 07 to in te rv en or with t he ex pe ct at io n t ha t h e wou ldpre pare an d fi le a ta x re turnon he r be ha lf a nd- 6 -

th athe r fi li ng st atus wou ldbe m arri edfil in g s ep arat el y . She furth er t es ti fie d t ha t in te rv en orsubs eque nt ly ass ur edhe r th ata pr op er re tu rnha d b eenfil edan d tha t n o ta x was du e fo r 20 07 . Peti ti on er s ta te d t ha t s he was n otaware unt il so m et im e in 20 09 th ata joi ntreturn fo r 20 07 ha d b eenfil edor tha t a t ax de fic ie nc y ha d b een de te rm in edforth aty ear. In te rv en ortes ti fie d tha t h e d idno t fi le th e joi ntreturn fo r 20 07 . He furt he r te st ifi edth athe di d n otrece iv e a Fo rm 10 99 -MI SC, Mi sc el la ne ou s In co m e, fro m Equ ity One. 4 V. Noti ce o f Defi ci en cy On Se pt em

be r 28 , 20 09 , res po nd en t m ai le d t o p et it io ne r an d i nt erv en ora joi ntno ti ce o f de fic ie nc y for 20 07 de te rm in in g atax de fic ie nc y of $ 16 ,65 3 andan accu racy-rela te d p en al ty of $3 ,33 1. Th e ex pl an at io n o f ad jus tm en ts att ach edto th e n ot ic e o f de fic ie nc y

sh ows th atres po nd en t i nc lu de d i nt erv en or ’s no ne m pl oyee co m pe ns at io n fr om

Equ it y One i n g ro ss in co m e, acc ou nt edforcert ai n co m pu ta ti on al ad

jus tm en ts , andco m

pu te d t he de fic ie nc y

on in crea se d t ax ab le

Altho ug h t he pa rti es do no t d is pu te th atEqu it y One i ss ue d aFo rm

10 99
- 4 MIS C to in te rv en orfor20 07 , a co py of th e Fo rm 10 99 -MI SC was no t m ad e a p art of th e rec or d, an d t he re i s n o o bjec ti ve ev id en ce as to when itwas i ss ue d t o in te rv en oror the ad dr es s t o wh ic h i t was sen t.- 7 -

in co m e o f $5 6,0 01
. The t ax de fic ie nc y of $ 16 ,65 3 c om

pr is es ad di ti on al in co m e 5 ta x o f $8 ,30 6 andsel f-em pl oym en t t ax of $ 8,3 47
. 6 Neit he r pe ti ti on er n orin te rv en orfil eda pe ti ti onforred et erm in at io n wi th th e Co urt ch al le ng in g t he no ti ce o f de fic ie nc y . Con se qu en tl y , th e IRS en te red
as se ss m en ts ag ai ns t p et it io ne r fo r th e ta x d efi ci en cy an d the accu racy-rela te d pe na lty de te rm in edinth e n ot ic e o f de fic ie nc y , alo ng with s ta tu to ry in te res t. VI. Sep arat io n a ndDiv or ce As p rev io us ly m en ti on ed , pet it io ne r an d i nt erv en or sep arat edso m et im e in th e fi rs t h al f of

20 08 , andth ey

were d iv or cedon Marc h 1 8, 2 01 0. Th e rec or d in cl ud es a co py of th e p orti on of t he co up le ’s di vo rce d ecre e whi chad dr es se s the ir ta x m at te rs . It s ta te s i n re le va ntpa rt: The pa rti es sh al l fi le am en de d t ax returns (Fed eral , Sta te an d l oc al ) fo r th ei r 20 07 in co m e ta xe s. Itis an ti ci pa te d t ha t s uc h a m en de d fil in g, wi th ap pr op ria te in co m e co rrec ti on s, wi ll reduc e th e p art ie s’ 20 07 fed eral tax li ab il it y , (cu rren tl y at app ro xi m at el y

$2 1,3 55 ), as well as the 20 07 Sta te of Oh io tax li ab il ity (in th e ap pr ox im at e am ou ntof $ 73 .46 ). Upo n fi li ng of t he am en de d re tu rn s, an d wi th all Res po nd en t al lo weda de du ct io n fo r se lf- em pl oym en t t ax of $ 4,1 74 bu t 5 reduc edth e d educ ti on for m is cel la ne ou s i te m s o f $5 ,80 8 c la im edon Sch edul e A by $1 ,09 8. Altho ug h t he in crea se d t ax ab le in co m e res ul te d i n t he eli m in at io n o f th e 6 ad di ti on al ch il d t ax cred itof $ 1,0 27 cla im edon th e return u nd er s ec. 2 4( d) , res po nd en t i nc reas edth e ch il d t ax cred itun de r se c. 24 (a) b y a li ke am ou nt res ul ti ng ina was h a s t o t ha t i te m .- 8 -

ap pr op ria te co rrec ti on s m ad e, th e p art ie s s ha ll equa ll y di vi de an d equa ll y an d p ro m

pt ly pay an y ou ts ta nd in g t ax li ab il it ie s fo r sa idtax y ear 2 00 7. If t he am en de d re tu rn s re su ltinan y tax refund s, the pa rti es sh al l equa ll y

di vi de su chrefu nd s. Sai d a m en de d t ax returns sh al l b e fi le d n o l at er tha n M ay 1, 2 01 0. If e it he r pa rty refu se s t o co op erat e in su cham en de d t ax fil in g, an d t he tax fil in g i s ap pr op ria te ly andleg al ly prep ared , he o r sh e sh al l b e li ab le forth e fu ll am ou ntof t he curren t o ut st an di ng tax ob li ga ti on s fo r ta x year 20 07 (in de m

ni fy in g a ndho ld in g t he ot he r pa rty harm le ss th ereo n)
. Pet it io ne r te st ifi edth atsh e co nt act edin te rv en oronsev eral oc cas io ns to at te m ptto pre pa re an d fi le anam en de d t ax return fo r 20 07 bu t h e wou ldno t co op erat e. Becaus e sh e la ck edin fo rm at io n re ga rd in g i nt erv en or ’s in co m e an d
em pl oym en t-r el at edex pe ns es , a factth atin te rv en or adm it te d a t tria l, p et it io ne r was un ab le to pre pa re the am en de d re tu rnon he r own . Altho ug h i nt erv en ortes ti fie d t ha t h e fi le d a n a m en de d re tu rnfor20 07 , th e IRS h adno reco rdof r ecei vi ng anam en de d re tu rn . Int erv en orfurth er t es ti fie d t ha t he subm it te d a n o ffer -in -co m pr om is e to th e IRS inres pe ctof h is tax li ab il it y for 20 07 bu t h is off

er was de ni ed
. VII. Co ll ect io n Act iv it y

an d P et it io ne r’s Reque stfor Sp ou sa l Re li ef On Dec em

be r 20 , 20 10 , res po nd en t m ai le d t o p et it io ne r an d i nt erv en ora Fi na l No ti ce o f In te ntto Levy andNot ic e o f You r Ri gh t t o aHeari ng inres pe ctof th ei r unpa idtax li ab il it y

for20 07 . On Ja nu ary 14 , 20 11 , pet it io ne r subm it te d t o th e IRS a Fo rm

88 57 , Reque stfor

Inn oc en t Sp ou se Rel ie f, se ek in g re li ef fro m- 9 -

joi ntan d s ev eral li ab il it y forth e ta xabl e y ears 20 07 an d 2 00 8. On J anua ry 19 , 7 20 11 , pet it io ne r subm it te d t o t he IRS a F orm 12 15 3, Re qu es t fo r a Co ll ect io n Du e Pro ces s o r Equ iv al en t Hea rin g, i nd ic at in g t ha t s he was s eek in g s po us al rel ie f. Pet it io ne r’s st at em en ts inth e Fo rm 88 57 are l arg el y

co ns is te ntwith h er te st im on y at t ria l, an d s he ass ert edth erei n t ha t i nt erv en or sh ou ldbe so le ly
res po ns ib le foran y

in co m e ta x a tt rib ut ab le to hi s n on em pl oyee co m

pe ns at io n. Pet it io ne r rep orte d t ha t s he ha s a c ol le ge de gr ee i n n ur si ng , sh e was no t a v ic ti m of sp ou sa l ab us e o r do m es ti c v io le nc e dur in g 2 00 7, s he di d n otin cu r an y lar ge ex pe ns es du rin g t he pe rio d i n que st io n, an d s he di d n othave a m ed ic al or p hysic al he al th pro bl em

at t he ti m e th e return fo r 20 07 was fi le d o r atth e ti m e sh e subm it te d t he Fo rm

88 57 . Peti ti on er i nc lu de d wi th th e Fo rm 88 57 a sc he du le sh owi ng th athe r m on th ly exp en se s ex ceed edhe r m on th ly inc om e b y $1 88
. Pet it io ne r te st ifi edth atsh e wil l s uf fer e co no m ic ha rd sh ip if s he is de ni ed sp ou sa l re li ef fo r 20 07 . At th e ti m e o f tr ia l s he was e arn in g app ro xi m at el y $4 2,0 00 to $4 5,0 00 pe r y ear, an d s he pro vi de d s up po rt f orhe r 12 -y ear- ol d daug ht er wh o was li vi ng with h er an d a tt en di ng publ ic sch oo l. Alt ho ug h in te rv en orwas o bl ig edto m ak e ch il d s up po rt p aym en ts of $ 20 0 p er m on th to
Altho ug h p et it io ne r’s Fo rm 88 57 in cl ud es a reque stfor sp ou sa l re li ef fo r 7 th e ta xabl e y ear 2 00 8, tha t m at te r is no t b efo re the Co urt i n t hi s p ro ceed in g.- 10 -

pe ti ti on er, s he tes ti fie d t ha t h e o fte n fa il edto do so . Peti ti on er d idno t p res en t an y ob jecti ve ev id en ce attri al inres pe ctof h er m on th ly exp en se s. Pet it io ne r te st ifi edth atsh e h as be eninco m pl ia nc e wit h h er Fe de ral in co m e ta x o bl ig at io ns forall y ears aft er 2 00 7. Pe ti ti on er’s acc ou nttra ns cri ptfor20 07 in di cat es th atsh e h adanov erp aym en t o f $6 ,59 0 fo r th e ta xabl e y ear 2 00 9, an d o n Apr il 15 , 20 10 , res po nd en t ap pl ie d t ha t am ou ntto he r acc ou ntfor20 07
. VIII. Adm in is tra ti ve Pro ceed in gs Pet it io ne r’s cl ai m

forsp ou sa l re li ef an d h er re qu es t fo r rev ie w of t he pr op os edlev y

act io n i ni ti al ly w ere a ss ig ne d t o d iff eren t IR S uni ts . The u ni t co ns id eri ng he r cl ai m

forsp ou sa l re li ef m ad e a p rel im in ary de te rm in at io n i n Mar ch20 11 to gra ntpa rti al rel ie f. Howev er, tha t d eci si on was n ev er fi na li zed , an d t he m at te r was refe rredto th e App eal s Off ic e fo r co ns id erat io n i n c on jun ct io n with p et it io ne r’s reque stforrev ie w of t he pro po se d l ev y act io n. On Se pt em

be r 28 , 20 11 , in te rv en orsubm it te d t o t he IRS a F orm 12 50 9, St at em en t o f Dis ag reem en t, al le gi ng th athe sh aredall of h is earn in gs with pe ti ti on er an d t ha t h e an d p et it io ne r sh ou ldsh are e qu al res po ns ib il it y forany unpa idin co m e ta x fo r 20 07
. The adm in is tra ti ve pro ceed in g c on cl ud edwhen th e App eal s Off ic e is su edto pe ti ti on er the no ti ce o f de te rm in at io n upo n wh ic h t he pe ti ti on inth is cas e is ba se d.- 11 - Dis cu ss io n Gen eral ly, m arri edtax pa y ers m ay ele ctto fil e a joi ntFed eral in co m e ta x return. Se c. 60 13 (a). Aft er m ak in g t he ele ct io n, ea chsp ou se is joi nt ly and
se ve ral ly liab le forth e en ti re t ax du e. Sec. 6 01 3( d) (3 ); B ut le r v. C omm is si on er, 11 4 T.C. 2 76 , 28 2 (2 00 0) . If cert ai n re qu ire m en ts are m et , ho wev er, anin di vi du al
m ay be rel ie ve d o f joi ntan d s ev eral li ab il it y un de r se ct io n 6 01 5. The Co urt ap pl ie s a d e n ov o s co pe an d s ta nd ardof r ev ie w inde ci di ng whe th er a t ax pa y er i s en ti tl edto rel ie f un de r se ct io n 6 01 5. Se e Wils on v. Co m m is si on er, 7 05 F.3d98 0, 9 93 -9 94 (9t h C ir. 2 01 3) , aff’g T.C. Mem o. 2 01 0- 13 4; Po rte r v. C omm is si on er, 1 32 T.C. 20 3, 2 10 (20 09 ). Exce ptas o th erwi se pr ov id edinsec ti on 60 15 , th e ta xp ay er (re qu es ti ng sp ou se ) be ars th e b ur de n o f pr ov in g e nt it le m en t t o re li ef. Ru le 14 2( a); Po rte r v. C ommis si on er, 1 32 T.C. at 21 0; Altv. Co m

m is si on er, 1 19 T.C. 30 6, 3 11 (20 02 ), aff’d, 1 01 Fed . App x. 3 4 (6 th Cir . 20 04 ). Thre e fo rm s o f rel ie f are av ai labl e und er s ect io n 6 01 5. In ge ne ral , sec ti on 60 15 (b ) pr ov id es ful l o r ap po rti on edrel ie f fro m joi ntan d s ev eral li ab il ity for
un de rs ta te m en ts of t ax on a return, s ect io n 6 01 5( c) p ro vi de s ap po rti on edrel ie f in
res pe ctof ade fic ie nc y

to tax pa y ers who are d iv or cedor s ep arat ed , andincert ai n- 12 -

ci rcu m st an ces sec ti on 60 15 (f) p ro vi de s equi tabl e rel ie f fro m joi ntan d s ev eral li ab il it y if re li ef i s n otav ai labl e und er s ub se ct io n (b ) or(c). I. Sect io n 6 01 5( b) To b e el ig ib le forrel ie f un de r se ct io n 6 01 5( b) , th e reque st in g s po us e m us t es tabl is h, i nt er al ia , th atth e und ers ta te m en t o f ta x i s at tri bu tabl e to erro ne ou s it em s o f th e n on reque st in g s po us e an d, i n s ig ni ng th e return, the reque st in g s po us e

“ di d n otkn ow, an d h adno reas on to kn ow” of t he un de rs ta te m en t o f ta x. Se c. 60 15 (b )(1 )(B) an d (C ). In c as es in vo lv in g o m it te d i nc om e, th e reque st in g s po us e no rm al ly w il l h av e rea so n t o kno w of a n und ers ta te m en t i f sh e h adkn owl ed ge of th e tr an sa ct io n g iv in g ri se to th e in co m e. See Gre er v . Comm is si on er, 5 95 F.3d 33 8, 3 46 (6t h C ir. 2 01 0) , aff’g T.C. Mem o. 2 00 9- 20 ; Ch es hi re v . Comm is si on er, 11 5 T.C. 1 83 , 19 2- 19 3 (2 00 0) , aff’d, 2 82 F.3d32 6, 3 32 -3 34 (5t h C ir. 2 00 2)
. The un de rs ta te m en t o f ta x o n t he joi ntreturn fo r 20 07 is att rib ut ab le to th e om is si on of n on em

pl oyee co m

pe ns at io n t ha t i nt erv en orrece iv edfro m Equ it y One. Pet it io ne r adm it te dl y

was a ware tha t i nt erv en orwas c om pe ns at edfor

workhe pe rfo rm edforEqu it y

One dur in g 2 00 7, an d s he kn ew th at“ So m e o f hi s jo bs were cas h jo bs .” Ther efo re, ev enif p et it io ne r was un aware of t he ex actam ou ntth at in te rv en orearn eddurin g 2 00 7, s he ha d re as on to kn ow o f th e o m it te d i nc om e an d is no t el ig ib le forrel ie f un de r se ct io n 6 01 5( b)
.- 13 -

II. Sect io n 6 01 5( c) Und er s ect io n 6 01 5( c), a d iv or cedor s ep arat edsp ou se m ay ele ctto li m it li ab il it y for a de fic ie nc y

on a joi ntreturn t o t he po rti on all oc ab le to hi m or h er. A ta xp ay er ca n m ak e a v al idele ct io n o nl y if: (1) th e ta xp ay er i s d iv or cedor i s le ga ll y sep arat edfro m

hi s o r he r sp ou se ; (2 ) th e ta xp ay er m ak es a ti m el y ele ct io n; an d (3 ) th e Sec ret ary do es no t d em on st rat e th atth e ta xp ay er h adactua l kno wled ge atth e ti m e th e ta xp ay er s ig ne d t he return o f anit em gi vi ng ris e to a de fic ie nc y or a sp eci fic po rti on th ereo f. Sec. 6 01 5( c)(3 )(A), (B) , and(C); see Ch es hi re v . Co m m is si on er, 1 15 T.C. at 1 95 ; St erg io s v . Commis si on er, T.C. Mem o. 2 00 9- 15
. Pet it io ne r an d i nt erv en orwere d iv or cedat the ti m e sh e subm it te d h er cl ai m fo r sp ou sa l re li ef, an d re sp on de ntdo es no t d is pu te th athe r el ect io n fo r rel ie f was ti m el y . Res po nd en t as se rts , ho wev er, tha t p et it io ne r’s reque stforrel ie f un de r se ct io n 6 01 5( c) i s i nv al idbe cau se , at the ti m e th e joi ntreturn was fil ed , sh e h ad actua l kno wled ge of i nt erv en or ’s no ne m pl oyee co m

pe ns at io n. The rul es pe rta in in g t o areque st in g s po us e’s actua l kno wled ge are s etforth in sec ti on 1.6 01 5- 3( c)(2 ), In co m e Tax Reg s. See Ch es hi re v . Comm is si on er, 1 15 T.C. at 1 95 (th e kno wled ge st an da rdforpu rp os e o f se ct io n 6 01 5( c)(3 )(C) is an actua l an d c le ar awar en es s o f th e ex is te nc e o f th e it em gi vi ng ris e to th e de fic ie nc y ). In t he cas e o f omitt edin co m e, kn owl ed ge of t he it em in cl ud es- 14 -

kn owl ed ge of t he rece ip t o f th e in co m e. Sec. 1 .60 15 -3 (c)( 2) (i) (A), In co m e Tax Reg s. If areque st in g s po us e h adactua l kno wled ge of o nl y a po rti on of a n erro ne ou s i te m

(in cl ud in g o m it te d i nc om e), the n re li ef i s n otav ai labl e fo r th at po rti onof t he erro ne ou s i te m . Sec. 1 .60 15 -3 (c)( 2) (ii ), In co m e Tax Reg s. We do
no t i nf er ac tu al kn owl ed ge fro m a m ere re as on to kn ow o f th e o m it te d i nc om e. Sec. 1 .60 15 -3 (c)( 2) (ii i), In co m e Tax Reg s.; see McDan ie l v . Comm is si on er, T.C. Mem o. 2 00 9- 13 7. Altho ug h we c on cl ud e th atpe ti ti on er h adreas on to kn ow tha t i nt erv en or earn edno ne m

pl oyee co m

pe ns at io n dur in g 2 00 7, we ar e n otpe rs ua de d o n t hi s reco rdth atsh e h adanactua l an d c le ar awar en es s tha t Equi ty O ne pa idhi m a to ta l of $5 9,0 77 . The ev id en ti ary reco rdco m es up well sh ort o f pr ov id in g t he Co urt with aco m

pl et e an d a ccu rat e p ic tu re o f th e Zel as ko s’ fin an ces du rin g 2 00 7. Neit he r pe ti ti on er’s t es ti m on y th atin te rv en orsh aredno ne of h is earn in gs with h er, no r in te rv en or ’s tes ti m on y th athe sh aredall with p et it io ne r, im pr es se d t he Co urt as co m pl et el y can di d a ndforth rig ht , andth ere a re n o b an k re co rd s tha t wo ul d
co rro bo rat e ei th er s to ry . The truth un do ub te dl y li es so m ewh ere b etweenth e two ex tre m es . Con si de rin g a ll of t he cir cu m st an ces , we con cl ud e th atpe ti ti on er h ad actua l kno wled ge th atin te rv en orearn edat l eas t $ 20 ,00 0 o f no ne m pl oyee co m pe ns at io n dur in g 2 00 7. Itfol lo ws tha t p et it io ne r’s se ct io n 6 01 5( c) el ect io n i s- 15 -

in va li d i n re sp ectof s o m uc h o f th e d efi ci en cy

as i s at tri bu tabl e to $2 0,0 00 of in te rv en or ’s no ne m

pl oyee co m

pe ns at io n t ha t was om it te d fr om th e joi ntreturn. See s ec. 1 .60 15 -3 (c)( 4) , Exam pl e (4 )(i ii ), In co m e Tax Reg s. (wh ere t he reque st in g sp ou se kn ew th atth e n on reque st in g s po us e h adin co m e fro m hi s b us in es s b utdi d
no t kno w th e ex actam ou nt , her sec ti on 60 15 (c) e le ct io n was va li d e xc ep t i ns of ar as sh e kne w th e m in im

um am ou ntof h is earn in gs fro m th e b us in es s)
. Co ns eque nt ly, pe ti ti on er re m ai ns joi nt ly andsev eral ly liab le forso m uc h o f th e de fic ie nc y

(se lf- em pl oym en t t ax an d i nc om e ta x) an d t he accu racy-rela te d p en al ty as is att rib ut ab le to $2 0,0 00 of o m it te d n on em pl oyee co m

pe ns at io n. 8 Pet it io ne r’s se ct io n 6 01 5( c) el ect io n i s v al id , ho wev er, i n re sp ectof t he $3 9,0 77 ba la nc e o f in te rv en or ’s no ne m pl oyee co m

pe ns at io n. We turnto th e qu es ti on of t he pro pe r al lo cat io n o f th e p orti on of t he de fic ie nc y an d t he accu racyrel at edpe na lty

un de r se ct io n 6 66 2( a) at tri bu tabl e to th e o m is si on of $ 39 ,07 7 o f in te rv en or ’s in co m e fro m th e joi ntreturn.

W e ex pe ctth e p art ie s t o c om pu te th e ex actam ou ntof p et it io ne r’s joi ntan d 8 se ve ral li ab il it y

un de r Ru le 15 5. Re sp on de ntm us t al so acco un t fo r th e ap pl ic at io n of pe ti ti on er’s t ax refu ndof $ 6,5 90 for20 09 to he r acc ou ntfor20 07
.- 16 -

III. All oc at io n o f th e Defi ci en cy Gen eral ly, a sp ou se who is eli gi bl e fo r rel ie f un de r se ct io n 6 01 5( c) i s al lo cat eda po rti onof t he joi ntreturn d efi ci en cy inpro po rti on to th e n etam ou ntof it em s t ak enin to acco un t i n c om pu ti ng th e d efi ci en cy

th atis all oc ab le to th e el ect in g s po us e. Sec. 6 01 5( d) (1 ); s ee Ho pk in s v . Comm is si on er, 1 21 T.C. 73 , 81 (2 00 3) . As anex cep ti on to th is ge ne ral rul e, di sa ll owe d c red it s an d t ax es ot he r th anin co m e an d a lt ern at iv e m in im um tax (e.g ., sel f-em

pl oym en t t ax ) are tre at ed
se pa rat el y

inm ak in g t hi s al lo cat io n, ra th er than b ei ng ag gr eg at edwith a ll othe r it em s t o wh ic h t he de fic ie nc y is att rib ut ab le . Sec. 6 01 5( d) (2 ). Asi de fro m th es e ex cep ti on s, an y

it em gi vi ng ris e to a de fic ie nc y on a joi ntreturn g en eral ly sha ll be al lo cat edto th e in di vi du al s fi li ng th e joi ntreturn i n t he m an ne r in whi chitwou ld ha ve be enall oc at edif the in di vi du al s h adfil edsep arat e returns . Sec. 60 15 (d )(3 )(A); see Hop ki ns v. Co m m is si on er, 1 21 T.C. at 8 2- 83
. Erro ne ou sl y

om it te d i te m s o f in co m e n orm al ly are all oc at edto th e sp ou se who was t he so ur ce o f th e in co m e. Sec. 1 .60 15 -3 (d )(2 )(i ii ), In co m e Tax Reg s. An
ex cep ti on ari se s, h owe ve r, in res pe ctof a n i te m (in th is co nt ex t a d is al lo wed de du ct io n o r cre di t) t ha t o th erwi se wou ldbe all oc at edto th e n on reque st in g s po us e to th e ex te ntth atth e reque st in g s po us e rec ei ve d atax be ne fitas ares ul t o f th e it em on th e joi ntreturn. Se c. 60 15 (d )(3 )(B) ; s ec. 1 .60 15 -3 (d )(2 )(i ), In co m e Tax- 17 -

Reg s.; see Mo ra v . Comm is si on er, 1 17 T.C. 27 9, 2 93 -2 94 (20 01 ). Accu racyrel at edor f

rau d p en al ti es are al lo cab le to th e sp ou se who se it em ge ne rat edth e pe na lty . Sec. 1 .60 15 -3 (d )(4 )(i )(B) (5 ), (iv )(B) , Inc om e Tax Reg s. A. Tax Ben efi t As m en ti on edab ov e, a ta x b en efi t ar is es withi n t he m ean in g o f se ct io n 60 15 (d )(3 )(B) if the reque st in g s po us e reduc es th e am ou ntof h is or h er t ax by cl ai min g a n e rro ne ou s d educ ti onor c red it . See s ec. 1 .60 15 -3 (d )(5 ), Exam pl e (5 )(i i), In co m e Tax Reg s. Th e o m is si onof i nt erv en or ’s no ne m pl oyee co m pe ns at io n fr om

gro ss in co m e o n t he joi ntreturn d idno t p ro vi de a ta x b en efi t of th is so rt t o p et it io ne r. Altho ug h t he om is si on of i nt erv en or ’s no ne m pl oyee co m pe ns at io n a rti fic ia ll y

in fla te d t he am ou ntof t he ad di ti on al ch il d t ax cred it rep orte d o n t he joi ntreturn, s ee s ec. 2 4( d) , th e d is al lo wan ce o f th e ad di ti on al ch il d ta x c red itinth e n ot ic e o f de fic ie nc y was wh ol ly offs etby an in crea se inth e ch il d ta x c red itun de r se ct io n 2 4( a), res ul ti ng ina was h a s t o t ho se it em s. B. Sel f-Em

pl oym en t Tax an d In co m e Tax Altho ug h s ect io n 6 01 5( d) (2 ) requi res a se pa rat e al lo cat io n i n re sp ectof t he po rti onof ade fic ie nc y

att rib ut ab le to sel f-em

pl oym en t t ax , so m

uc h o f th e de fic ie nc y

as i s at tri bu tabl e to $3 9,0 77 of i nt erv en or ’s om it te d n on em pl oyee co m pe ns at io n i s al lo cat edso le ly to i nt erv en orwhet he r th e se lf- em pl oym en t t ax- 18 -

an d t he in co m e ta x p orti on s o f th e d efi ci en cy are co ns id eredsep arat el y or to ge th er. Insh ort, i n a cco rd an ce wi th sec ti on 60 15 (d )(3 )(A), i nt erv en or ’s om it te d in co m e is all oc at edto in te rv en oras i t wo ul d h av e b eenall oc at edif h e h adfil eda se pa rat e return fo r 20 07 . In the ab se nc e o f anex cep ti on to th e g en eral rul e, th e po rti onof t he de fic ie nc y

att rib ut ab le to th atit em

li ke wis e is all oc at edto in te rv en or . Sec. 6 01 5( d) (1 ). C. Accu racy-Rel at edPen al ty Co ns is te ntwith t he pre ced in g d is cu ss io n, the po rti on of t he accu racy-rela te d pe na lty attrib ut ab le to $3 9,0 77 of i nt erv en or ’s om it te d n on em pl oyee co m

pe ns at io n al so is all oc at edto in te rv en or . Sec. 1 .60 15 -3 (d )(4 )(i v) (B), In co m e Tax Reg s. IV. Sect io n 6 01 5( f) Sect io n 6 01 5( f) g ran ts th e Co m m is si on er d is cret io n t o re li ev e anin di vi du al fro m joi ntli ab il it y , wher e rel ie f is no t av ai labl e und er s ect io n 6 01 5( b) or ( c), i f, ta ki ng in to acco un t al l the fact s an d c irc um st an ces , itis in equi tabl e to ho ldth e in di vi du al li ab le foran y

unpa idtax or d efi ci en cy . The Co m m is si on er re cen tl y pr es cri be d re vi se d g ui de li ne s i n R ev . Pro c. 20 13 -3 4, 2 01 3- 43 I.R.B. 3 97 , m od ifyin g a ndsupe rs ed in g R ev . Pro c. 20 03 -6 1, 2 00 3- 2 C .B. 29 6, tha t ar e co ns id eredinde te rm in in g wh ethe r itis in equi tabl e to ho lda reque st in g s po us e- 19 -

li ab le forall or p artof t he li ab il it y foran y unpa idtax or d efi ci en cy . Altho ug h t he 9 Co urt co ns ul ts th es e g ui de li ne s wh enrev ie win g t he Co m m is si on er’s d en ia l o f rel ie f, se e Wash in gt on v. Co m m is si on er, 1 20 T.C. 13 7, 1 47 -1 52 (20 03 ), we are n ot bo un d b y th em in as m uc h a s o uran al y si s an d d et erm in at io n u lt im at el y tu rnon an ev al ua ti onof a ll th e fac ts an d c irc um st an ces , see Pu ll in s v . Comm is si on er, 1 36 T.C. 43 2, 4 38 -4 39 (20 11 ); P orte r v. C ommis si on er, 1 32 T.C. at 2 10 ; Hu dg in s v . Co m m is si on er, T.C. Mem o. 2 01 2- 26 0, at*3 9- *4 0. A. Thres ho ldCo nd it io ns Rev . Pro c. 20 13 -3 4, s ec. 4 .01 , 20 13 -4 3 I.R .B. at 3 99 , set s fo rth sev en th res ho ldco nd it io ns th atm us t b e sa ti sf

ie d b efo re the Co m

m is si on er wi ll co ns id er a reque stforequi tabl e rel ie f un de r se ct io n 6 01 5( f). The re i s n o d is pu te th at pe ti ti on er s at is fie s ea chof t he sev enth res ho ldco nd it io ns . B. Str eam li ne d Det erm in at io ns Gran ti ng Rel ie f Rev . Pro c. 20 13 -3 4, s ec. 4 .02 , 20 13 -4 3 I.R .B. at 4 00 , set s fo rth ele m en ts th ata reque st in g s po us e m us t s at is fy

to qu al ify for a s tre am li ne d d et erm in at io n

Rev . Pro c. 20 13 -3 4, s ec. 7 , 20 13 -4 3 I.R .B. 39 7, 4 03 , m ak es th e g ui de li ne s 9 effe ct iv e fo r reque st s fo r rel ie f fi le d o n o r aft er Se pt em be r 16 , 20 13 , andreque st s fo r equi tabl e rel ie f pe nd in g o n S ep te m be r 16 , 20 13 , whet he r be fo re the IRS, the Offi ce o f App eal s, o r a Fed eral co urt.- 20 -

un de r se ct io n 6 01 5( f). As is rel ev an t h ere, p et it io ne r do es no t qua li fy for 1 0 st ream li ne d re li ef b ecau se (as di sc us se d abo ve ) sh e h adreas on to kn ow o f th e om it te d n on em

pl oyee co m

pe ns at io n t ha t g av e ri se to th e d efi ci en cy . C. Fact s an d C irc um st an ces Anal y si s Whe re a re qu es ti ng sp ou se m eet s the th res ho ldco nd it io ns bu t fa il s t o qu al ify for s tre am li ne d re li ef, the Co m m is si on er m ay

ne ve rth el es s g ran t re li ef af te r co ns id eri ng th e fo ll owi ng no ne xc lu si ve li stof f act or s s etforth inRev . Pro c. 20 13
- 34 , sec . 4.0 3, 2 01 3- 43 I.R.B. at40 0: (1) whet he r th e reque st in g s po us e is
se pa rat edor d iv or cedfro m th e n on reque st in g s po us e; (2) whet he r th e reque st in g sp ou se wil l s uf

fer e co no m ic ha rd sh ip if re li ef i s n otgra nt ed ; (3 ) whe th er o n t he da te th e joi ntreturn was fil edth e reque st in g s po us e d idno t kno w andha d n o reas onto kn ow o f th e it em gi vi ng ris e to th e und ers ta te m en t o r de fic ie nc y ; (4 ) whe th er the reque st in g o r no nr eque st in g s po us e h as a le ga l o bl ig at io n t o p ay th e Rev . Pro c. 20 13 -3 4, s ec. 4 .02 , 20 13 -4 3 I.R .B. at 4 00 , perm it s re li ef i f al l 1 0 th e fo ll owi ng ele m en ts are s at is fie d: (1) on th e d at e th e IRS m ak es it s de te rm in at io n, the reque st in g s po us e is no lo ng er m arri edto , or i s l eg al ly se pa rat edfro m , th e n on reque st in g s po us e, is a wid ow o r wid owe r an d i s n otan he ir t o the no nr eque st in g s po us e’s es ta te th atwou ldha ve su ffi ci en t as se ts to pa y th e ta x l iabi li ty, orha s n otbe ena m em be r of th e sa m e h ou se ho ldas t he no nr eque st in g s po us e atan y ti m e dur in g the 12 -m on th pe rio d e nd in g o n t he da te th e IRS m ak es it s d et erm in at io n; (2) th e reque st in g s po us e wil l s uf fer e co no m ic ha rd sh ip if re li ef i s n otgra nt ed ; an d (3 ) on th e d at e th e joi ntreturn was fil ed , th e reque st in g s po us e d idno t kno w or h av e rea so n t o kno w of t he it em gi vi ng ris e to th e und ers ta te m en t o r de fic ie nc y .- 21 -

ta x l iabi li ty pur su an t t o ade cree of d iv or ce o r ot he r ag reem en t; (5) whet he r th e reque st in g s po us e rec ei ve d asi gn ifi can t b en efi t fr om th e unp ai d i nc om e ta x li ab il it y or u nd ers ta te m en t; an d (6 ) whe th er the reque st in g s po us e h as m ad e a go od -fai th effo rt t o c om

pl y with t he Fed eral in co m e ta x l aws forth e ta xabl e y ears fo ll owi ng th e ta xabl e y ear( s) to whi chth e reque stforrel ie f rel at es . Two ad di ti on al fact or s tha t the Co m m is si on er m ay

co ns id er i n fa vo r of

grant in g re li ef are wh ethe r: (1 ) th e n on reque st in g s po us e ab us edth e reque st in g s po us e, an d (2 ) th e reque st in g s po us e was inpo orm en ta l o r ph y si cal he al th at t he ti m e th e joi nt return was fil edor wh enth e reque st in g s po us e reque st edrel ie f. See i d. s ec. 4.0 3( 2) (c)( iv ), (g ), 20 13 -4 3 I.R .B. at 4 02 , 40 3.

1. Ma rit al Sta tu s Pet it io ne r an d i nt erv en orwere d iv or cedat the ti m e th e IRS is su edit s de te rm in at io n. Th e m ari ta l s ta tu s fa ct orweig hs infav orof r el ie f.

2. Eco no mic Hard sh ip Eco no m ic ha rd sh ip ex is ts if s at is fy in g t he tax li ab il it y inwho le or p art wou ldcau se th e reque st in g s po us e to be un ab le to pa y reas on ab le ba si c li vi ng ex pe ns es . Sec. 3 01 .63 43 -1 (b )(4 )(i ), Pro ced . & Adm in . Reg s.; Rev . Pro c. 20 13
-

1 1 A tax pa y er’s ab il it y

to pa y ba si c li vi ng ex pe ns es is de te rm in edby 1 1 co ns id eri ng , am on g o th er fa ct or s: th e in di vi du al ’s age , em pl oym en t s ta tu s an d

(co nt in ue d...)- 22 -

34 , sec . 4.0 3( 2) (b ), 20 13 -4 3 I.R .B. at 4 01 . In an al y zi ng th e eco no m ic ha rd sh ip fact or , we lo okto th e ta xp ay er’s eco no m ic cir cu m st an ces at t he ti m e o f tr ia l. Po rte r v. C ommis si on er, 1 32 T.C. at 2 11 n.7 . Pet it io ne r te st ifi edth atsh e wil l s uf fer e co no m ic ha rd sh ip if re li ef i s n ot gr an te d. Sh e d idno t, h owe ve r, of fer a ny fin an ci al reco rd s atth e ti m e o f tr ia l t o co rro bo rat e h er t es ti m on y . Con si de rin g t he li m it edin fo rm at io n i n the reco rdth at is rel ev an t t o t hi s fa ct or , in cl ud in g p et it io ne r’s sa la ry at t he ti m e o f tr ia l, we ar e un ab le to co nc lu de th atpe ti ti on er wi ll su ffereco no m ic ha rd sh ip if re li ef i s n ot gr an te d. Se e Sri ram

v. Co m mis si on er, T.C. Mem o. 2 01 2- 91 . Con se qu en tl y , th e eco no m ic ha rd sh ip fact oris ne ut ral
.

3. Kn owl ed ge As p rev io us ly dis cu ss ed , we con cl ud e th atpe ti ti on er h adreas on to kn ow o f in te rv en or ’s no ne m

pl oyee co m

pe ns at io n a ndha d a ctua l kno wled ge th athe
(...co nt in ue d) 1 1 hi st ory , abi li ty to ea rn , andnu m be r of de pe nd en ts ; the am ou ntreas on ab ly ne ces sa ry forfoo d, cl ot hi ng , ho us in g, m ed ic al ex pe ns es , tra ns po rta ti on , and cu rren t t ax pa ym en ts ; the co stof l iv in g i n t he ge og rap hi c are a in whi chth e ta xp ay er re si de s; an d a ny extrao rd in ary ci rcu m st an ces . See s ec. 3 01 .63 43
- 1( b) (4 )(i i), Pr oc ed . & Adm in . Reg s. Whil e anin qu iry int o t he reas on ab le ne ss of ba si c li vi ng ex pe ns es co ns id ers th e in di vi du al tax pa y er’s u ni qu e ci rcu m st an ces , it do es no t re qu ire anall owa nc e to m ai nt ai n a ffl ue ntor l ux ur io us st an dard s o f li vi ng . See s ec. 3 01 .63 43 -1 (b )(4 )(i ), Pro ced . & Adm in . Reg s.- 23 -

rece iv edco m

pe ns at io n o f $2 0,0 00 fro m Equ it y One dur in g 2 00 7. Th is fact or weig hs ag ai ns t re li ef.

4. Leg al Obl ig at io n The di vo rce d ecre e g ov ern in g t he term in at io n o f pe ti ti on er an d i nt erv en or ’s
m arri ag e p ro vi de d t ha t the y wou ldco op erat e in fil in g a n a m en de d re tu rnfor20 07
an d s hare the li ab il it y

equa ll y . Int erv en oradmit te d a t tria l tha t p et it io ne r was no t in a po si ti on to pre pa re an am en de d t ax return re po rti ng hi s n on em pl oyee co m pe ns at io n a ndan y

de du ct io ns rel at edth eret o. We are n otco nv in cedth at in te rv en orm ad e a g oo d- fai th effo rt t o p rep are a ndfil e anam en de d re turn . On th is
reco rd , we con cl ud e th atth e le ga l o bl ig at io n fa ct oris ne ut ral
.

5. Si gn ifi can t Be ne fit Thi s fa ct orcal ls foranev al ua ti on of wh ethe r pe ti ti on er b en efi te d, d ire ct ly
orin di rect ly, fro m

th e und ers ta te m en t o f ta x. Se c. 1.6 01 5- 2( d) , Inc om e Tax Reg s.

“ A si gn ifi can t b en efi t i s an y be ne fitinex ces s o f no rm al supp ort.” Id . On th is
reco rd , we can no t s ay

th atpe ti ti on er rec ei ve d a ny ben efi t b ey on d n orm al supp ort in res pe ctof i nt erv en or ’s no ne m pl oyee co m

pe ns at io n a ndth e und ers ta te m en t o f ta x re la te d t he ret o. We th eref or e co nc lu de th atth is fact orweig hs infav orof rel ie f.- 24 - 6. Co m pl ia nc e With Inc om e Tax Laws Pet it io ne r te st ifi edat t ria l tha t s he ha s fu ll y co m pl ie d wi th he r ta x ob li ga ti on s s in ce 2 00 7. Re sp on de ntass ert edinhi s p os ttria l b rie f th atpe ti ti on er was lat e in fil in g h er t ax return fo r 20 09 . Alth ou gh th ere i s a p as si ng refe ren ce t o th is m at te r in th e adm in is tra ti ve reco rd , th ere i s n o o bjec ti ve ev id en ce t o s up po rt th e as se rti on th atpe ti ti on er h as fai le d t o c om pl y with h er t ax ob li ga ti on s. Th is fact or weig hs infav orof r el ie f. 7. Me nt al /P hysic al Heal th Pet it io ne r was no t i n p oo r m en ta l o r ph y si cal he al th at t he ti m e th e joi nt return was fil edor wh ensh e subm it te d h er re qu es t fo r sp ou sa l re li ef. Thi s fa ct or is ne ut ral
. 8. Ab us e Pet it io ne r was no t ab us edby int erv en orinan y way , andth ere i s n o e vi de nc e th athe att em

pt edto rig id ly con tro l h ou se ho ldfin an ces or d en y he r acc es s t o fin an ci al reco rd s. Th is fact oris ne ut ral
. D. Con cl us io n Co ns id eri ng all th e fac ts an d c irc um st an ces , we are n otpe rs ua de d t ha t i t wou ldbe in equi tabl e to de ny pet it io ne r sp ou sa l re li ef u nd er s ect io n 6 01 5( f). As th e p rece di ng di sc us si on sh ows , th ere a re fa ct or s tha t wei gh infav orof a nd- 25 -

ag ai ns t re li ef an d s ev eral fact or s tha t ar e n eu tra l. Our de ci si onwhet he r rel ie f is ap pr op ria te , ho wev er, i s n otba se d o n asi m pl e ta ll y of t ho se fact or s. See , e.g., Hud gi ns v. Co m

m is si on er, at*3 9- *4 0. Pe ti ti on er h as ob ta in eda si gn ifi can t
m eas ur e o f rel ie f un de r se ct io n 6 01 5( c). Co ns id eri ng th atsh e was aware o f a po rti onof t he om it te d i nc om e, an d i n t he ab se nc e o f eco no m ic ha rd sh ip , we co nc lu de th atitwou ldno t b e in equi tabl e to de ny pet it io ne r fu rth er re li ef u nd er se ct io n 6 01 5( f). To re fle ctth e fo reg oi ng , Deci si on wil l b e en te red
un de r Ru le 15 5.