Francenia M. Griffin - Page 16

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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              

                    (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              

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