Shirley Westerhuis - Page 7

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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          have significantly benefited from the funds withdrawn from the              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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