Rhea Ione Supplee Negoescu - Page 12

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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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Last modified: May 25, 2011