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(7) “her salary was about $2,700 a month in November of 2000";
(8) “she has a married daughter that helps out with the family
expenses by contributing a couple hundred dollars a month”;
(9) “her husband has had two major accidents, which have left his
legs unusable”; (10) “her husband is not working, and * * *
receives less than $900 a month in disability income”; (11) “her
husband was an inventor in 1995"; (12) “her husband changed
careers from the roofing industry to the invention industry in
about 1990"; (13) “she has lived in her present house since about
1987"; (14) “her house is worth about $300,000"; (15) “as of
November of 1995, she and her husband owed approximately $15,000
on the only mortgage on the house” and “she had a 15-year mort-
gage, and * * * it would be paid off in a couple of years”;
(16) “her assets are in a trust”; (17) “she really did not own
anything other than the house”; (18) “she has not considered
refinancing her house to pay off the tax liability”; (19) “the
income she and her husband reported on their 1995 Form 1040 was
largely lost in the stock market, but that she used some of it to
pay for a wedding”; (20) “she pays taxes on her own wages, but
* * * she does not feel she should pay her husband’s taxes”; and
(21) “her husband blames everyone else for his problems”.
On November 17, 2000, the Appeals officer and Mr. Mellen
spoke over the telephone with respect to, inter alia, peti-
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