E. Carolyn Mellen - Page 30




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            petitioner contends that that positive factor is present in this                            
            case.                                                                                       
                  Petitioner has established that as of the time of the trial                           
            in this case she and/or Mr. Mellen was liable for a $545 judgment                           
            for a medical bill.  She has also shown that as of March 2002,                              
            Questar was deducting the following approximate amounts each                                
            month from her compensation:  (1) $140 for Federal income tax,                              
            (2) $113 for State income tax, (3) $186 for Social Security tax,                            
            (4) $43 for Medicare tax, (5) $96 for health benefits, (6) $30                              

                  24(...continued)                                                                      
                              (A) The taxpayer’s age, employment status and                             
                  history, ability to earn, number of dependents, and                                   
                  status as a dependent of someone else;                                                
                              (B) The amount reasonably necessary for food,                             
                  clothing, housing (including utilities, home-owner                                    
                  insurance, home-owner dues, and the like), medical                                    
                  expenses (including health insurance), transportation,                                
                  current tax payments (including federal, state, and                                   
                  local), alimony, child support, or other court-ordered                                
                  payments, and expenses necessary to the taxpayer’s                                    
                  production of income (such as dues for a trade union or                               
                  professional organization, or child care payments which                               
                  allow the taxpayer to be gainfully employed);                                         
                              (C) The cost of living in the geographic area                             
                  in which the taxpayer resides;                                                        
                              (D) The amount of property exempt from levy                               
                  which is available to pay the taxpayer’s expenses;                                    
                              (E) Any extraordinary circumstances such as                               
                  special education expenses, a medical catastrophe, or                                 
                  natural disaster; and                                                                 
                              (F) Any other factor that the taxpayer claims                             
                  bears on economic hardship and brings to the attention                                
                  of the director.                                                                      




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