Shuang-Di Sun Bennett - Page 23

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          spouse’s legal obligation, (5) significant benefit, (6)                     
          compliance with income tax laws, (7) abuse, and (8) mental or               
          physical health.  Further, Rev. Proc. 2003-61, supra, provides              
          that no single factor will be determinative, but that all                   
          relevant factors, regardless of whether the factor is listed in             
          Rev. Proc. 2003-61, sec. 4.03, will be considered and weighed.              
               A.  Marital Status                                                     
               Rev. Proc. 2003-61, supra, provides that petitioner’s                  
          marital status is a factor in determining whether a spouse should           
          be granted equitable relief.  Petitioner and Mr. Bennett divorced           
          on May 8, 2000, and her divorce weighs in favor of granting                 
          equitable relief under section 66(c).                                       
               B.  Economic Hardship                                                  
               Whether a spouse will suffer economic hardship if equitable            
          relief is not granted under section 66(c) is a factor which may             
          be considered pursuant to Rev. Proc. 2003-61, supra.  Economic              
          hardship exists if a levy will cause a taxpayer to be unable to             
          pay his or her reasonable basic living expenses.  Sec. 301.6343-            
          1(b)(4), Proced. & Admin. Regs.                                             
               In this case, we are unable to properly evaluate whether               
          petitioner would suffer economic hardship if equitable relief               
          were not granted.  While petitioner testified that she was                  
          economically dependent upon Mr. Bennett during their marriage, we           
          are not aware of petitioner’s current employment situation or               

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