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addition, respondent asserts that petitioner provided no
documentation to contradict the analysis performed by the
examiner or to demonstrate an economic hardship.
The examiner performed an analysis of petitioner’s income
and reasonable basic living expense. During the applicable
period of time, petitioner earned wages of $2,700 per month and
received $718 per month in child support, for total monthly
income of $3,418. Petitioner identified her necessary monthly
living expenses of approximately $3,000 per month. Based on
these facts, the examiner found that petitioner would not suffer
economic hardship if relief were not granted. Petitioner did not
supply any evidence at trial to contradict the above facts or the
finding of the examiner; therefore, we find that petitioner will
not suffer economic hardship if relief is not granted. This
factor favors denying relief.
2. Knowledge or Reason To Know
In the case of an income tax liability that was properly
reported but not paid, the fact that the requesting spouse did
5(...continued)
(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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