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reasonable basic living expenses. See sec. 301.6343-1(b)(4),
Proced. & Admin. Regs. Petitioner’s references to most of her
expenses are broad, generalized, and afford no meaningful way to
arrive at a monthly outlay. Absent more specific evidence
regarding her basic living expenses, as well as her income, her
current debts, and all of her current assets, we do not think
that petitioner has met her burden of establishing that she would
suffer economic hardship if she were denied equitable relief from
the liabilities in issue.
Although petitioner has failed to establish that she will
suffer economic hardship, we recognize that, if relief is not
granted, petitioner will remain liable for paying the outstanding
liabilities of $13,182, plus related interest. The facts before
us are inconclusive as to whether petitioner’s payment of the
outstanding liabilities would not cause her to experience
economic hardship. See Rev. Proc. 2000-15, sec. 4.03(2)(d),
2000-1 C.B. at 449. Consequently, we find that economic hardship
is a neutral factor in this case. See Fox v. Commissioner, T.C.
Memo. 2006-22; Madden v. Commissioner, T.C. Memo. 2006-4.
3. Abuse
Petitioner was not abused by Mr. Barrera at any time during
their marriage. Therefore, this factor is neutral.
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