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Mr. Glenn were divorced on November 13, 2002. This factor weighs
in favor of granting relief to petitioner.
2. Economic Hardship
Respondent contends that petitioner offered no evidence that
she would suffer economic hardship if relief were denied.
Pursuant to section 301.6343-1(b)(4)(ii), Proced. & Admin. Regs.,
economic hardship exists if a levy will cause a taxpayer to be
unable to pay his/her reasonable basic living expenses.
Respondent maintains that respondent’s collection activity would
not leave petitioner unable to pay her basic living expenses.10
10Sec. 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;
(continued...)
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