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also Jonson v. Commissioner, 118 T.C. 106, 125-126 (2002), affd.
353 F.3d 1181 (10th Cir. 2003). What the Court did not do in
Washington was agree with the Commissioner’s conclusion that the
taxpayer had “offered no evidence to show that she would suffer
an economic hardship if relief were denied.” Washington v.
Commissioner, supra at 149.
The taxpayer in Washington showed not only that her assets
were meager, but also that she had to support a family of three
at a “near poverty-level existence” (in her case, around
$15,020). Id. at 150 n.7. The Court did not hold, as petitioner
mistakenly concludes, that “only taxpayers with income at the
poverty level” will qualify as suffering economic hardship. The
regulation provides that the Commissioner will consider “any
information provided by the taxpayer” that is relevant to the
determination, including, but not limited to, the factors listed
in the regulation. See sec. 301.6343-1(b)(4)(ii), Proced. &
Admin. Regs. The Court found as a fact in Washington that the
taxpayer, on the record in that case, would suffer economic
hardship if not relieved of liability. The Court finds that
determining economic hardship by reference to section 301.6343-
1(b)(4)(i), Proced. & Admin. Regs., is not arbitrary, capricious,
or without sound basis in fact and is therefore not an abuse of
discretion.
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