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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.
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Last modified: May 25, 2011