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In November 2003, petitioner submitted a Form 12510 to
respondent. Petitioner reported on the Form 12510 monthly income
of $1,7109 and monthly expenses of $2,555. Petitioner’s stated
monthly expenses included housing, food, and utility expenses of
$2,107, transportation expenses of $133, and other expenses of
$315.
The administrative record establishes that petitioner was
the sole owner of the marital residence and jointly owned a
mobile home with Mr. Parker, that petitioner had significant
credit card debt, and that the mortgage company holding the
mortgage on the marital residence had begun foreclosure
proceedings against the marital residence at the time petitioner
filed her request for relief. The administrative record also
establishes that although petitioner was working two jobs in
2003, she could not pay her reasonable basic living expenses
without going further into debt.
Ms. Wilce determined that petitioner would not suffer
economic hardship because the Internal Revenue Service (IRS)
8(...continued)
amount for basic living expenses. These factors include the
taxpayer’s age, employment status and history, ability to earn,
number of dependents, extraordinary circumstances, and any other
factor that the taxpayer claims bears on economic hardship and
brings to the attention of the director.
9Petitioner’s Form 12510 is inconsistent with IRS documents
that show petitioner reported only a total of $3,339 in wage
income and $255 as Schedule C, Profit or Loss From Business,
income in 2003.
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Last modified: November 10, 2007