Debra Anne Banderas - Page 21

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          time spent by the Appeals officer in reviewing her case and the             
          officer’s failure to request updated financial information                  
          justify augmentation of the record.                                         
               The Court stated its position on this issue in Ewing v.                
          Commissioner, 122 T.C. at 44 (in exercising our jurisdiction                
          under section 6015(e)(1)(A) “to determine” whether a taxpayer is            
          entitled to relief under section 6015(f), it is appropriate for             
          this Court de novo to consider evidence beyond the administrative           
          record), vacated on other grounds 439 F.3d 1009 (9th Cir. 2006).            
          However, because here the outcome flowing from a limited review             
          of the administrative record alone and that obtaining after                 
          taking into account all information proffered by petitioner are             
          identical, the Court finds it unnecessary to comment further on             
          the merits of the parties’ differing views of the proper record             
          for review.                                                                 
               During the administrative phase, petitioner submitted a Form           
          12510 dated July 22, 2003, showing an excess of income over                 
          expenses of approximately $2,980 per month.  This portrayal                 
          clearly fails to reflect economic hardship, and we do not read              
          petitioner’s arguments to contend otherwise.  Nor does petitioner           
          suggest that she provided updated financial information to the              
          Appeals officer at any time prior to his final recommendations on           
          her case in early 2005.  To the extent that petitioner intimates            
          that the burden rested entirely on the Appeals officer to request           

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