- 15 -
In addition, respondent asserts that petitioner provided no
documentation to contradict these contentions or to demonstrate
an economic hardship.
On Form 12510, Questionnaire for Requesting Spouse,
petitioner stated her necessary monthly living expenses as
approximately $3,136 per month. Also on Form 12510, petitioner
stated her total monthly income as approximately $3,500,
consisting of her earned wages of $2,400 per month and child
support of $1,100 received per month. On the basis of these
facts, respondent determined that petitioner would not suffer
economic hardship if relief was not granted. Petitioner did not
supply any evidence at trial to contradict the above facts 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. Knowledge or Reason To Know
In the case of an income tax liability that arose from a
deficiency, the fact that the requesting spouse did not know and
had no reason to know of the item giving rise to the deficiency
10(...continued)
(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.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011