If a joint Oklahoma income tax return was filed on which there is, or there is subsequently determined to be, a liability attributable to income or activity for one spouse, the other spouse may be relieved of the liability for the Oklahoma income tax, including interest and penalty, if the spouse requesting relief can establish, by a preponderance of the evidence, that:

1. (1) The liability is attributable to the income or business activity of the non-requesting spouse; and

2. (2) It would be inequitable to hold the requesting spouse liable for the tax liability. Factors, not all-inclusive, which may be considered in determining whether it would be inequitable to hold the requesting spouse liable are:

   1. (A) Whether the requesting spouse received a benefit, such as a lavish gift, increased standard of living or additional money from the nonpayment of tax;
   2. (B) Whether the spouse requesting relief has been deserted, divorced, separated, or widowed;
   3. (C) Business background or education of the requesting spouse;
   4. (D) Involvement of the requesting spouse in the financial affairs of the family; and
   5. (E) Involvement of the requesting spouse in the business or transaction giving rise to the tax liability.

Added at 13 Ok Reg 51, eff 10-2-95 (emergency)

Added at 13 Ok Reg 3105, eff 7-11-96

Amended at 38 Ok Reg 1527, eff 9-1-21