- 8 - Third, we conclude that petitioner will suffer economic hardship if relief under section 6015(f) is not granted.3 Petitioner’s only income is public assistance. This income is exempt from levy. Sec. 6334(a)(11).4 Petitioner’s income is so minimal that she is not required to pay child support. Additionally, petitioner suffers from mental illness which affects her ability to earn a living. 3 Sec. 301.6343-1(b)(4)(ii), Proced. & Admin. Regs., provides factors that will be considered in determining whether satisfaction of the levy will cause an individual taxpayer economic hardship because she will be unable to pay her reasonable living expenses. These factors include the taxpayer’s age, her employment status and history, her ability to earn, the number of dependents, any extraordinary circumstances, and any other factor that the taxpayer claims bears on economic hardship and brings to the attention of the director. 4 Sec. 6334(a)(11) provides: SEC. 6334(a). Enumeration.--There shall be exempt from levy-- * * * * * * * (11) Certain Public Assistance Payments.--Any amount payable to an individual as a recipient of public assistance under-- (A) title IV or title XVI (relating to supplemental security income for the aged, blind, and disabled) of the Social Security Act, or (B) State or local government public assistance or public welfare programs for which eligibility is determined by a needs or income test.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011