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they are not found present in a case. Rev. Proc. 2003-61, sec.
4.03(2)(b), 2003-2 C.B. at 299.
1. Marital Status
Whether the requesting spouse is separated or divorced from
the nonrequesting spouse is a factor in favor of granting relief
to the requesting spouse. Rev. Proc. 2003-61, sec.
4.03(2)(a)(i). Petitioner was divorced from Mr. Magee at the
time she sought relief. This factor weighs in favor of granting
equitable relief.
2. Economic Hardship
If payment of the tax liability would cause the requesting
spouse to suffer economic hardship, this factor would support the
granting of equitable relief to the requesting spouse. Rev.
Proc. 2003-61, sec. 4.03(2)(a)(ii). Economic hardship “applies
if satisfaction of the levy in whole or in part will cause an
individual taxpayer to be unable to pay his or her reasonable
basic living expenses. The determination of a reasonable amount
for basic living expenses will be made by the director and will
vary according to the unique circumstances of the individual
taxpayer.” Sec. 301.6343-1(b)(4)(i), Proced. & Admin. Regs.
In determining a reasonable amount for basic living
expenses, the Commissioner will consider any information provided
by the taxpayer including, inter alia: (1) The taxpayer’s age,
employment, status and history, ability to earn, and number of
dependents; (2) the amount reasonably necessary for food,
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