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2003-61 that support our finding.
With respect to the marital status factor set forth in
section 4.03(2)(a)(i) of that revenue procedure, the parties
agree on brief that that factor is neutral.
However, the notice of determination stated in pertinent
part:
Divorced, separated or living apart for at least 12
months when claim is filed
This condition is not met. Mr. & Mrs. Beatty are not
divorced or separated. They lived together during the
years under consideration and are still living to-
gether. * * *
As we understand it, the Appeals Office concluded in the
notice of determination that the marital status factor weighed
against granting petitioner relief under section 6015(f). We
reject that conclusion as unfounded. We agree with the parties’
position on brief, and we find, that the marital status factor is
neutral.
With respect to the economic hardship factor set forth in
section 4.03(2)(a)(ii) of Revenue Procedure 2003-61,5 petitioner
5In determining whether a requesting spouse will suffer
economic hardship, sec. 4.02(1)(c) of Revenue Procedure 2003-61,
to which sec. 4.03(2)(a)(ii) of that revenue procedure refers,
requires reliance on rules similar to those provided in sec.
301.6343-1(b)(4), Proced. & Admin. Regs. Sec. 301.6343-1(b)(4),
Proced. & Admin. Regs., generally provides that an individual
suffers an economic hardship if the individual is unable to pay
his or her reasonable basic living expenses. Sec. 301.6343-
1(b)(4), Proced. & Admin. Regs., provides, in pertinent part:
(continued...)
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