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from Mr. Barrera since April 2003 and has instituted divorce
proceedings. Given the overall record, we view this factor as
weighing in favor of relief.
2. Economic Hardship
A requesting spouse would suffer economic hardship if
payment of the liability, in whole or in part, would cause the
taxpayer to be unable to pay his or her reasonable basic living
expenses. Rev. Proc. 2000-15, sec. 4.03(1)(b) and (2)(d), 2000-1
C.B. at 448-449; see also sec. 301.6343-1(b)(4), Proced. & Admin.
Regs.17 In determining a reasonable amount for basic living
expenses, we consider, among other things: (1) The taxpayer’s
age, employment status and history, ability to earn, and number
of dependents; (2) the amount reasonably necessary for food,
clothing, housing, medical expenses, transportation, current tax
payments, alimony, child support or other court-ordered payments,
and expenses necessary to the taxpayer’s production of income;
(3) the cost of living in the geographic area where the taxpayer
resides; (4) the amount of property which is available to pay the
16(...continued)
that is not part of the instant record. The Court has
disregarded that document. See Rule 143(b).
17 Rev. Proc. 2000-15, sec. 4.02(1)(c), 2000-1 C.B. at
448, provides, in pertinent part, that “the determination of
whether a requesting spouse will suffer economic hardship * * *
will be based on rules similar to those provided in
§ 301.6343-1(b)(4) of the Regulations on Procedure and
Administration.”
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Last modified: November 10, 2007