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based on rules similar to those provided in section 301.6343-
(1)(b)(4), Proced. & Admin. Regs.14 Respondent contends that
petitioner has failed to establish that she would suffer economic
hardship if relief were denied for 1991 through 1999. We agree
with respondent.
Petitioner provided inadequate evidence addressing pertinent
factors given in section 301.6343-1(b)(4), Proced. & Admin. Regs.
Petitioner mainly relied only upon her own self-serving and
conclusory testimony that she lacks the income and financial
resources to pay the 1979 and 1991 through 1999 tax liabilities.
She failed to offer any evidence concerning her reasonable basic
living expenses and the cost of living in the Miami, Florida,
area.
Petitioner received the Key Biscayne condominium from the
dissolution of the marriage. On cross-examination by respondent,
petitioner estimated that the Key Biscayne condominium had a
14 Sec. 301.6343-1(b)(4)(ii), Proced. & Admin. Regs.,
provides factors that will be considered in determining whether
satisfaction of the levy will cause an individual taxpayer
economic hardship due to an inability to pay reasonable living
expenses. These factors include: (1) The taxpayer’s age,
employment status and history, ability to earn, and the number of
dependents; (2) the amount reasonably necessary for food,
clothing, housing, medical expenses, transportation, and current
tax payments; (3) the cost of living in the geographic area; (4)
the amount of property exempt from levy which is available to pay
the taxpayer’s expenses; and (5) any other factor the taxpayer
claims bears on economic hardship and brings to the attention of
the director.
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