- 21 -
clothing, housing, medical expenses, transportation, current tax
payments, alimony, child support, or other court-ordered payments
and expenses necessary to the taxpayer’s production of income;
(3) cost of living in the geographic area where the taxpayer
resides; (4) the amount of property exempt from the levy which is
available to pay the taxpayer’s expenses; (5) any extraordinary
circumstances; and (6) any other factor that the taxpayer claims
bears on economic hardship. Sec. 301.6343-1(b)(4)(ii), Proced. &
Admin. Regs.
Petitioner supports her daughter and stated that she was
providing her with lessons19 and 2 years of orthodontic work.
Petitioner also asserted that she was in Chapter 7 bankruptcy for
5 months because Mr. Magee left her with medical bills and has
not made required child support payments. Although the Court
believes that petitioner honestly suffered a financial hardship
resulting from Mr. Magee’s failure to pay child support, she did
not provide this Court with any supporting financial records.
While petitioner credibly testified as to her generalized
expenses, she did not provide any specific evidence regarding her
income; the amount necessary for food, clothing, housing, medical
expenses, transportation for petitioner and her daughter, or
expenses necessary for petitioner’s production of income; or any
evidence regarding her net worth. Absent evidence regarding
19 The record does not indicate the type of “lessons” to
which petitioner refers.
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