Page 43 - Escape Your IRS Nightmare Flip Book
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1. Whether you are separated or divorced from your spouse.
2. Whether you would not be able to pay your living expenses if the IRS does not forgive the
taxes.
3. Whether your former spouse has a legal obligation under a divorce decree or other
agreement to pay the taxes.
4. Whether you received a significant benefit from the failure to pay taxes.
5. Whether you have made a good faith effort to comply with federal income tax laws for the
tax year for which you are requesting relief or for the following years.
6. Whether you knew or had reason to know about the taxes that were not being paid.
The IRS will also consider any other factors that provide good cause for why relief should be granted.
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