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argues that that factor weighs in favor of granting her relief
under section 6015(f). On brief, respondent contends that not
granting such relief will have no effect on petitioner’s economic
situation.6
5(...continued)
(ii) Information from taxpayer.--In determining a
reasonable amount for basic living expenses the direc-
tor will consider any information provided by the
taxpayer including--
(A) The taxpayer's age, employment status and history,
ability to earn, number of dependents, and status as a
dependent of someone else;
(B) The amount reasonably necessary for food,
clothing, housing (including utilities, home-owner
insurance, home-owner dues, and the like), medical
expenses (including health insurance), transportation,
current tax payments (including federal, state, and
local), alimony, child support, or other court-ordered
payments, and expenses necessary to the taxpayer's
production of income (such as dues for a trade union or
professional organization, or child care payments which
allow the taxpayer to be gainfully employed);
(C) The cost of living in the geographic area in
which the taxpayer resides;
(D) The amount of property exempt from levy which
is available to pay the taxpayer's expenses;
(E) Any extraordinary circumstances such as spe-
cial education expenses, a medical catastrophe, or
natural disaster; and
(F) Any other factor that the taxpayer claims
bears on economic hardship and brings to the attention
of the director.
6On brief, respondent contends in pertinent part with
respect to the economic hardship factor that petitioner
(continued...)
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