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Respondent maintains that respondent’s collection activity would
not leave petitioner unable to pay her basic living expenses.3 In
addition, respondent asserts that petitioner provided no
documentation to contradict these contentions or to demonstrate
an economic hardship.
3Sec. 301.6343-1(b)(4)(ii), Proced. & Admin. Regs.,
provides:
(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.
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