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Furthermore, we find no basis for concluding that petitioner
would suffer undue financial hardship in being liable for the
1997 tax liability. She maintained her employment, and during
1998 and 1999 had gross income of $49,469 and $51,179,
respectively. Moreover, she received $20,000 from the sale of
the residence in 2000.
Finally, it should be noted that, while petitioner may not
have significantly benefited from the funds withdrawn from the
IRA, the funds were used in great part for living expenses of
both petitioner and intervenor.
In sum, we find that no factors considered support the
conclusion that petitioner is entitled to relief under section
6015(f) and that respondent’s denial of relief was an abuse of
discretion.3
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
3 Because of our disposition on the ground that petitioner is
not entitled to relief, we need not discuss whether this Court
has jurisdiction to order a refund to petitioner for 1998 and
1999.
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