Dorothy Ann Magee - Page 20

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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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