Ann E. Bartak - Page 32

                                       - 32 -                                         
          were to make all these adjustments, total income would equal                
          approximately $10,345 per month leaving $1,673 per month                    
          (approximately $20,007 per year) available to pay towards the               
          outstanding tax liability.                                                  
               Petitioner did not present evidence that demonstrated that             
          petitioner will be unable to pay her reasonable basic living                
          expenses if relief is not granted.  Sec. 301.6343-1(b)(4),                  
          Proced. & Admin. Regs.  Some of the expense figures provided on             
          the Form 433-A are unsupported and seem excessive.  Accordingly,            
          we conclude that respondent was correct, and did not abuse his              
          discretion, in determining that petitioner would not suffer                 
          economic hardship.                                                          
                    2.   Additional Facts and Circumstances                           
               Petitioner claims that Mr. Bartak played the dominant role             
          in handling the financial affairs of their family and she did not           
          have a choice not to sign the Hoyt documents or her tax returns.            
          Petitioner testified that Mr. Bartak “usually” handled the                  
          family’s investments and that he would come to her about an                 
          investment after he investigated it and thought they should                 
          invest.  Petitioner may have left the final decision to invest in           
          the Hoyt partnerships to Mr. Bartak; however, petitioner                    
          acquiesced or agreed to go along with Mr. Bartak’s wishes.                  
               Petitioner also claims that she did not want to sign the               
          Hoyt partnership documents or her returns.  Petitioner, however,            






Page:  Previous  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  Next

Last modified: May 25, 2011