- 7 -
4.03, 2003-2 C.B. at 298. We next consider the factors listed in
Rev. Proc. 2003-61, sec. 4.03.
B. Factors in Rev. Proc. 2003-61, Sec. 4.03
1. Whether the Requesting Spouse Is Separated or Divorced
From the Nonrequesting Spouse
Petitioner’s divorce from Mr. Shattun became final on April
22, 2003. This factor favors petitioner.
2. Whether the Requesting Spouse Would Suffer Economic
Hardship If Relief Were Not Granted
The Commissioner considers whether payment of tax would
cause economic hardship by applying section 301.6343-1(b)(4)(i)
and (ii), Proced. & Admin. Regs., which pertains to levy on a
taxpayer’s property. Generally, the Commissioner considers
economic hardship to be present if payment of tax would prevent
the taxpayer from paying his or her reasonable basic living
expenses. Id.
Under the regulation, the Commissioner considers any
information provided by the taxpayer in determining a reasonable
amount for basic living expenses, including the following: (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, medical expenses, transportation, current tax payments
or other court-ordered payments; (c) the cost of living in the
geographic area in which the taxpayer resides; (d) the amount of
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