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1. Marital status: Petitioner is divorced from her former
spouse. This factor weighs in favor of relief.
2. Economic hardship: Respondent’s tax examiner considered
petitioner’s submission in support of her request for relief from
joint and several liability, noted that her income and expenses
needed verification, and determined that refusal to grant relief
would not cause petitioner to suffer economic hardship.
Respondent’s Appeals officer also determined from respondent’s
record and research that petitioner would not suffer an economic
hardship as a result of remaining liable for the $1,582.58
balance due for 1999.
Respondent determines economic hardship by evaluating
whether or not petitioner is able to pay her reasonable basic
living expenses. Rev. Proc. 2003-61, sec. 4.02(c), 2003-2 C.B.
at 298 (referring to sec. 301.6343-1(b)(4), Proced. & Admin.
Regs.). It is petitioner’s burden to show that her living
expenses qualify, that those expenses are reasonable, and that
she is unable to pay those expenses. Monsour v. Commissioner,
T.C. Memo. 2004-190.
Petitioner claimed that continuing liability for the 1999
deficiency would cause her economic hardship and asserted that
her income was $1,000 per month while her expenses were $1,520
per month. She offered no evidence of either income or expenses
and no proof that the 1999 tax liability would render her unable
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