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During the appeals process, petitioner reported that her
monthly income was $1,352.59, and she reported that her monthly
expenses totaled $1,220.
It appears from the record that petitioner earns sufficient
income such that she would not experience economic hardship if
required to pay some or all of the tax deficiencies at issue in
the present case. Petitioner has not presented any documentation
or testimony to contradict the above claims or the determination
of respondent; therefore, we find that petitioner will not suffer
economic hardship if relief is not granted. This factor favors
denying relief.
3. Abuse
At trial, petitioner testified that she was physically and
verbally abused by Mr. Tillotson during their marriage.
Petitioner did not present any documentation to substantiate such
a claim, other than her testimony. However, we find petitioner’s
testimony, on this issue, to be credible and find that petitioner
was abused by Mr. Tillotson during their marriage. Spousal abuse
is a factor listed in Rev. Proc. 2000-15, sec. 4.03(1), that will
weigh in favor of equitable relief, if found, but will not weigh
against equitable relief if not present in a case. Therefore,
this factor favors granting relief.
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