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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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