Debra Anne Banderas - Page 20

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          Her sincere hope for payment through eventual receipt of funds              
          from various contingencies is not sufficiently concrete to fall             
          within the ambit of a meaningful reasonableness standard.                   
               The third and final element of section 4.02 of Rev. Proc.              
          2003-61 places a requirement that the requesting spouse will                
          suffer economic hardship if relief is not granted.  Id. sec.                
          4.02(1)(c), 2003-2 C.B. at 298.  For purposes of making the                 
          hardship determination, Rev. Proc. 2003-61, supra, references the           
          rules in section 301.6343-1(b)(4), Proced. & Admin. Regs.  The              
          cited provision defines economic hardship as an inability to pay            
          “reasonable basic living expenses” and directs the Commissioner             
          to consider factors such as, among other things, the taxpayer’s             
          age, employment status and history, ability to earn, number of              
          dependents, and amount reasonably necessary for food, clothing,             
          housing, utilities, medical expenses, insurance (including home-            
          owner & health), transportation, current tax payments, etc.  Sec.           
          301.6343-1(b)(4), Proced. & Admin. Regs.                                    
               The parties dispute what information the Court should                  
          consider in its analysis of this element.  Respondent’s position            
          is that consideration should take into account only those                   
          materials provided to the Appeals Office during the underlying              
          administrative process.  Petitioner disagrees and has sought to             
          supplement the administrative record in several respects.                   
          Petitioner suggests that a purportedly insufficient quantity of             

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Last modified: November 10, 2007