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rules similar to those contained in section 301.6343-1(b)(4),
Proced. & Admin. Regs. Section 301.6343-1(b)(4)(i), Proced. &
Admin. Regs., generally states that an individual suffers an
economic hardship if the individual is unable to pay his or her
reasonable basic living expenses. Section 301.6343-1(b)(4),
Proced. & Admin. Regs., states in pertinent part:
(ii) Information from taxpayer. In determining a
reasonable amount for basic living expenses the
director will consider any information provided by the
taxpayer including–
(A) The taxpayer’s age, employment
status and history, ability to earn, number
of dependents, and status as a dependent of
someone else;
(B) The amount reasonably necessary for
food, clothing, housing (including utilities,
home-owner insurance, home-owner dues, and
the like), medical expenses (including health
insurance), transportation, current tax
payments (including federal, state, and
local), alimony, child support, or other
court-ordered payments, and expenses
necessary to the taxpayer’s production of
income (such as dues for a trade union or
professional organization, or child care
payments which allow the taxpayer to be
gainfully employed);
(C) The cost of living in the geographic
area in which the taxpayer resides;
(D) The amount of property exempt from
levy which is available to pay the taxpayer’s
expenses;
(E) Any extraordinary circumstances such
as special education expenses, a medical
catastrophe, or natural disaster; and
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