The parties agree that petitioner is eligible to be considered for equitable2004 Tax Ct. Summary LEXIS 164">*168 relief under section 6015(f) because relief is not available to the petitioner under section 6015(b) or (c). They disagree whether, under the facts and circumstances presented to respondent, it was inequitable for respondent to deny petitioner relief from joint and several liability.

We have jurisdiction to review respondent's denial of petitioner's request for equitable relief under section 6015(f). Jonson v. Commissioner, 118 T.C. 106">118 T.C. 106, 118 T.C. 106">125 (2002), affd. 353 F.3d 1181">353 F.3d 1181 (10th Cir. 2003); Butler v. Commissioner, 114 T.C. 276">114 T.C. 276, 114 T.C. 276">292 (2000). We review such denial of relief to decide whether respondent abused his discretion by acting arbitrarily, capriciously, or without sound basis in fact. 118 T.C. 106">Jonson v. Commissioner, supra at 125; 114 T.C. 276">Butler v. Commissioner, supra at 292. Whether respondent abused his discretion in denying petitioner relief presents a question of fact. See Cheshire v. Commissioner, 115 T.C. 183">115 T.C. 183, 115 T.C. 183">198 (2000), affd. 282 F.3d 326">282 F.3d 326 (5th Cir. 2002). Petitioner bears the burden of proving that respondent abused his discretion. See Washington v. Commissioner, 120 T.C. 137">120 T.C. 137, 120 T.C. 137">146 (2003);2004 Tax Ct. Summary LEXIS 164">*169 see also Alt v. Commissioner, 119 T.C. 306">119 T.C. 306, 119 T.C. 306">311 (2002) ("Except as otherwise provided in section 6015, petitioner bears the burden of proof"), affd. 101 Fed. Appx. 34">101 Fed. Appx. 34 (6th Cir. 2004); 118 T.C. 106">Jonson v. Commissioner, supra at 125.

II. Revenue Procedure (Rev. Proc.) 2000-15

As directed by section 6015(f), the Commissioner has prescribed procedures to determine whether a taxpayer qualifies for relief from joint and several liability on equitable grounds. Those procedures are set forth in Rev. Proc. 2000-15, 2000-1 C.B. 447. This Court has upheld the use of those procedures in reviewing a negative determination. See 120 T.C. 137">Washington v. Commissioner, supra at 147; 118 T.C. 106">Jonson v. Commissioner, supra at 125.

Section 4.01 of Rev. Proc. 2000-15 lists seven conditions (threshold conditions) that must be satisfied before the Commissioner will consider a request for relief under section 6015(f). If the threshold conditions are satisfied, relief will ordinarily be granted under circumstances described in section 4.02 of Rev. Proc. 2000-15. If that section does not apply, the Commissioner looks2004 Tax Ct. Summary LEXIS 164">*170 to section 4.03 of Rev. Proc. 2000-15 to determine whether the taxpayer should be granted equitable relief.

Section 4.03(1) of Rev. Proc. 2000-15 lists six factors that the Commissioner will consider as weighing in favor of granting relief for an unpaid liability (positive factors), and section 4.03(2) lists six factors that the Commissioner will consider as weighing against granting relief for an unpaid liability (negative factors). Four of the six factors in each group are common to both groups, so that the presence or absence of the factor will (except in one circumstance) necessarily be considered positive or negative. ² With regard to the remaining two factors in each group, the absence of the factor is considered neutral by the Commissioner.2004 Tax Ct. Summary LEXIS 164">*171 ³ Because four factors are common to both groups of six factors, there are actually eight (4+2+2) separate and distinct factors set forth in section 4.03 of Rev. Proc. 2000-15. No single factor is determinative, and the list is not exhaustive. See 120 T.C. 137">Washington v. Commissioner, supra at 148; 118 T.C. 106">Jonson v. Commissioner, supra at 125.

Petitioner meets the threshold conditions set forth in section 4.01 of Rev. Proc. 2000-15 but does not satisfy the conditions set forth in section 4.02. We must therefore consider the eight separate and distinct factors set forth in section 4.03 of Rev. Proc. 2000-15. Although respondent's Appeals officer based his determination principally on his conclusion that the settlement agreement did not limit petitioner's liability to one-half of the 1999 liability, and he did not specifically address all eight factors in his case memorandum, we shall consider all eight factors. We reach the following conclusions:

- Marital status. At the time petitioner made the request, he was divorced from intervenor,2004 Tax Ct. Summary LEXIS 164">*172 which is considered a positive factor.

- Economic hardship. Petitioner failed to show economic hardship, which failure is considered a negative factor.

- Abuse. Petitioner failed to show abuse, which failure is considered a neutral factor.

- No knowledge or reason to know. Petitioner failed to show that, at the time he signed the 1999 return, he had no knowledge or reason to know that intervenor would not pay the 1999 tax liability. Petitioner signed the 1999 return after he and intervenor had separated and after intervenor had filed for divorce. Putting aside any ambiguity in the settlement agreement, that agreement was not entered into until almost 11 months after the return was filed. Petitioner's reliance on the settlement agreement to show that he believed intervenor would pay one-half of the 1999 liability is therefore misplaced. This factor is negative.

- Legal obligation of nonrequesting spouse. The settlement agreement is ambiguous, and respondent did not abuse his discretion in considering this factor to be neutral.

- Attributable to nonrequesting spouse. Petitioner has failed to show that the remaining 1999 liability is solely attributable to intervenor; conversely,2004 Tax Ct. Summary LEXIS 164">*173 he has failed to establish the extent to which such liability is not attributable to him. This factor is negative.

- Significant benefit. There is no evidence bearing upon whether petitioner did or did not significantly benefit from the unpaid 1999 liability. This factor is neutral.

- Noncompliance with Federal tax laws. There is no evidence regarding petitioner's compliance with Federal income tax laws in the tax years following 1999. This factor is neutral.

Of the factors listed in section 4.03 of Rev. Proc. 2000-15, one is positive, three are negative, and four are neutral. Petitioner has brought to our attention no circumstances beyond those encapsulated by the section 4.03 factors. Our own judgment, considering those factors, is that it is not inequitable to hold petitioner liable for the unpaid 1999 liability. Respondent therefore did not act arbitrarily, capriciously, or without sound basis in fact by not granting petitioner relief from that liability.

Respondent did not abuse his discretion in denying petitioner equitable relief from the unpaid 1999 liability.

To reflect the foregoing,

Decision will be entered for respondent.