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spouse will suffer economic hardship on rules similar to those
provided in section 301.6343-1(b)(4), Proced. & Admin. Regs.3
3(4) Economic hardship.
(i) General rule. * * * This condition applies if
satisfaction * * * will cause an individual taxpayer to be unable
to pay his or her reasonable basic living expenses. The
determination of a reasonable amount for basic living expenses
will be made by the director and will vary according to the
unique circumstances of the individual taxpayer. Unique
circumstances, however, do not include the maintenance of an
affluent or luxurious standard of living.
(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
(F) Any other factor that the taxpayer claims bears on
economic hardship and brings to the attention of the
director.
(continued...)
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Last modified: May 25, 2011