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against relief”); and (4) the nonrequesting spouse has a legal
obligation pursuant to a divorce decree or agreement to pay the
unpaid liability (this factor weighs against relief only if the
requesting spouse has the obligation). See Demirjian v.
Commissioner, supra.
Petitioner’s failure to introduce current evidence of
economic hardship weighs against granting relief. Economic
hardship is defined as an inability to meet reasonable basic
living expenses. Sec. 301.6343-1(b)(4), Proced. & Admin. Regs.
Petitioner did not introduce into evidence her financial records,
such as her current salary, basic living expenses, and amounts of
other debts, that are necessary to support her claim that she
will not be able to pay reasonable basic living expenses if
relief is not granted. Although petitioner and Mr. Ogonoski have
had a history of financial problems throughout their marriage
that suggests petitioner may not be able to pay the tax
liabilities if respondent attempts to collect the unpaid taxes
from her, she has not introduced any evidence of her current
financial standing to enable us to conclude she will suffer
economic hardship if relief is denied.
The attribution factor weighs in favor of granting relief.
The unpaid liabilities are solely attributable to Mr. Ogonoski.
A substantial portion of the unpaid balances is attributable to
Social Security self-employment tax on Mr. Ogonoski’s excavating
business income. Petitioner timely paid more than her share of
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