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asserts that petitioner provided no documentation to demonstrate an
economic hardship. We disagree.
Petitioner received no assets upon the dissolution of her
marriage. She does not own a house, does not take any vacations,
and although she possesses an automobile, she does not own it. The
IRS lien for the tax liability harms petitioner’s credit rating and
limits her ability to obtain a loan.
Petitioner receives no spousal or child support from her
former husband. To the contrary, she is the sole provider for her
two children. Petitioner’s wages are her only source of income and
provide a near poverty level existence for her and her two
children.7 Respondent’s levy against petitioner’s wages, had it
not been released, would have resulted in her receiving
approximately $240 biweekly to support herself and her two
children. A monthly income of $480 is substantially below the
poverty level for a family of three and is insufficient to pay rent
and other basic living expenses for petitioner and her two
children.
Based on the record before us and petitioner’s credible
testimony, we are persuaded that petitioner will suffer great
economic hardship if she is not relieved of the liability.
7 The 2002 Poverty Guidelines for the 48 Contiguous States
and the District of Columbia for a family of three is $15,020. U.S.
Dept. of Health and Human Services, The 2002 HHS Poverty
Guidelines, 67 Fed. Reg. 6931 (Feb. 14, 2002).
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