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counsel at trial, petitioner testified that she had lodged a
complaint with the police with respect to her former husband’s
treatment of her. Respondent contends that the fact that
petitioner has proffered no evidence that her former husband
threatened, forced, or coerced petitioner into executing the 1989
joint return weighs against granting relief to petitioner. We
disagree. Lack of spousal abuse is not a factor listed in section
4.03(2) of Rev. Proc. 2000-15, 2000-1 C.B. at 449, that weighs
against granting equitable relief. Therefore, this factor is
neutral.
3. Economic Hardship Factor
Respondent contends that petitioner offered no evidence to
show that she would suffer an economic hardship if relief were
denied. Respondent asserts that pursuant to section 301.6343-
1(b)(4)(ii), Proced. & Admin. Regs.,6 an economic hardship exists
if satisfaction of a levy will cause a taxpayer to be unable to pay
his/her reasonable basic living expenses. Respondent maintains
that respondent’s collection activity did not leave petitioner
unable to pay her basic living expenses. In addition, respondent
6 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.
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