- 52 -
contends that that element is present here. According to peti-
tioner,
While * * * Petitioner currently receives what would
appear to be a substantial amount of income, the Peti-
tioner credibly testified that she had to pay from that
over $5,300.00 per month in total mortgage payments and
taxes on the marital residence. In addition, Peti-
tioner testified that utility costs for water, sewer,
gas, electric for their house, etc., also absorbed
another significant chunk of her money. The balance of
the monies, to the extent they were timely and fully
paid, which was not always the case * * * was used to
pay, in part, food, clothing, health and transportation
expenses for herself and her children. * * *
On the record before us, we find that petitioner has failed
27(...continued)
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 director.
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