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total monthly necessary living expenses of $5,861,2 consisting
of:
Item of expense Expense allowed
National standard expenses $1,473
Housing/utilities 1,440
Transportation 965
Health care 324
Taxes (income and FICA) 1,451
Court-ordered payments 150
Child/dependent care 0
Life insurance 58
Secured/legally-perfected debts 0
Other 0
Total 5,861
Respondent concluded that petitioners had the ability to pay $778
per month, the net difference between petitioners’ monthly income
and their monthly expenses.
On April 9, 2001, respondent issued to petitioners a Letter
1058, Final Notice/Notice of Intent to Levy and Notice of Your
Right to a Hearing. In that notice, respondent proposed a levy
for the collection of $36,032.35 in unpaid income taxes,
penalties, and interest for the taxable years 1993, 1994, 1995,
1996, 1997, and 1998. On April 17, 2001, petitioners filed a
2In computing their proposed monthly installment payment,
petitioners claimed monthly necessary living expenses as follows:
Item of expense Expense claimed
National standard expenses $0
Housing/utilities 1,440
Transportation 965
Health care 324
Taxes (income and FICA) 1,451
Court-ordered payments 150
Child/dependent care 0
Life insurance 58
Secured/legally-perfected debts 0
Other 0
Total 4,388
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Last modified: May 25, 2011