Tracie Young - Page 17

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         not leave petitioner unable to pay her basic living expenses.4  In           
         addition, respondent asserts that petitioner provided no                     
         documentation to contradict these contentions or to demonstrate              
         an economic hardship.                                                        
              It appears from the record that petitioner earns sufficient             
         income and has assets such that she would not experience economic            

          4Sec. 301.6343-1(b)(4)(ii), Proced. & Admin. Regs.,                         
               (ii) Information from taxpayer.  In determining a reasonable           
               amount for basic living expenses the director will consider            
               any information provided by the taxpayer including–-                   
                    (A) The taxpayer’s age, employment status and history,            
                    ability to earn, number of dependents, and status as a            
                    dependent of someone else;                                        
                    (B) The amount reasonably necessary for food, clothing,           
                    housing, (including utilities, home-owner insurance,              
                    home-owner dues, and the like), medical expenses                  
                    (including health insurance), transportation, current             
                    tax payments (including federal, state, and local),               
                    alimony, child support, or other court-ordered                    
                    payments, and expenses necessary to the taxpayer’s                
                    production of income (such as dues for a trade union or           
                    professional organization, or child care payments which           
                    allow the taxpayer to be gainfully employed);                     
                    (C) The cost of living in the geographic area in which            
                    the taxpayer resides;                                             
                    (D) The amount of property exempt from levy which is              
                    available to pay the taxpayer’s expenses;                         
                    (E) Any extraordinary circumstances such as special               
                    education expenses, a medical catastrophe, or natural             
                    disaster; and                                                     
                    (F) Any other factor that the taxpayer claims bears on            
                    economic hardship and brings to the attention of the              

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