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son had special needs which could not be met by public schools.
It was not arbitrary and capricious for Mr. Owens to disallow the
school-related expense.
d. Other Expenses: Attorney’s Fees
IRM section 5.15.1.10(3) provides that attorney’s fees are
necessary expenses if “Representation before the Service is
needed”. Petitioners presented information to Mr. Owens
establishing that they paid $400 per month in attorney’s fees,
and that those fees were in connection with their Hoyt-related
litigation. Mr. Owens erred by disallowing petitioners’
attorney’s fees.
e. Amount Collectible From Future Income
Taking the above into consideration, the following chart
summarizes petitioners’ monthly disposable income:
Income/Expense Amount
Mr. Lindley’s gross wages $5,845
Mrs. Lindley’s gross wages 1,779
Food, clothing, misc. (1,564)
Housing and utilities (1,235)
Transportation (1,149)
Taxes (2,038)
Health care (250)
Life insurance (105)
Attorney’s fees (400)
Monthly disposable income 883
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