Stacy Lee Gonce - Page 10

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          officer assumed petitioner’s annual gross wages were                        
          approximately $30,000.  Regardless of whether the $30,000 gross             
          wages estimation or the $51,000 actual gross wages is used in the           
          computation to determine economic hardship, petitioner’s actual             
          medical expenses presented at trial are not substantial enough              
          for us to conclude that she would be unable to pay her basic                
          living expenses if relief were not granted.                                 
               Respondent argues that we should limit our review of the               
          denial of section 6015(f) relief to the record available to the             
          Appeals officer during respondent’s administrative review and               
          refuse to consider petitioner’s medical expenses because the                
          substantiating log of expenses is not part of the administrative            
          record.  In view of our conclusion that the evidence is                     
          insufficient to show economic hardship, we need not address                 
          respondent’s argument.                                                      
               Rev. Proc. 2003-61, sec. 4.03, 2003-2 C.B. at 298, provides            
          an alternative test for equitable relief if a taxpayer does not             
          meet the requirements of Rev. Proc. 2003-61, sec. 4.02.  Rev.               
          Proc. 2003-61, sec. 4.03, lists several relevant factors that the           
          Commissioner considers and weighs in making a determination about           
          whether section 6015(f) relief should be granted.  Those factors            
               (i) Whether the requesting spouse is separated or divorced             
          from the nonrequesting spouse;                                              

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