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economic hardship, section 4.02(1)(c) of Revenue Procedure
2000-15, to which section 4.03(1)(b) of that revenue procedure
refers, requires reliance on rules similar to those provided in
section 301.6343-1(b)(4), Proced. & Admin. Regs. Section
301.6343-1(b)(4)(i), Proced. & Admin. Regs., generally provides
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., provides, 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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