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$400 a month in rent from some real property she owned, about
$100 a month from the Alaska Permanent Fund, and about $300 a
month in child support from her husband.
She testified that her monthly expenses include rent and
utilities of about $960 for her current residence, health
insurance of $200, clothing for her and her daughter of about
$200, and college tuition of $100. She contributes about $230
per month toward her pension and union dues. Her current pension
balance is about $1500 and she has another $100 in a savings
account. While she does own some real property, we do not know
whether it is worth enough to pay the outstanding tax liability
if sold or refinanced.
Based on her testimony, her total monthly income is about
$3200 a month, while her expenses are about $1700 a month.
Although these numbers are a bit different from those in the
Innocent Spouse Questionnaire that she finally filled out in
October 2003, we cannot say she’s proven that she would suffer
economic hardship if she were not relieved of liability, and we
have to conclude that this factor weighs against relief.
Liability attribution: While Negoescu insists that more
than enough money was withheld from her paychecks to pay the tax
on her wages from the hospital and her earnings from Du-Rite
Cleaning, she did also play an active role in Red Hawk Express.
The unpaid tax liabilities for 1991 and 1992 came from that
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