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1. Marital Status
If the requesting spouse is separated or divorced from the
nonrequesting spouse, this factor would favor granting relief to
the requesting spouse. Rev. Proc. 2000-15, sec. 4.03(1)(a).
Petitioner and Mr. Scott were divorced in January 2001.
Petitioner filed her request for section 6015 relief on August 9,
2002. Consequently, this factor weighs in favor of granting
relief to petitioner.
2. Economic Hardship
If payment of the tax liability would cause the requesting
spouse to suffer economic hardship, this factor would support the
granting of equitable relief to the requesting spouse. Id. sec.
4.03(1)(b). Economic hardship occurs if payment of the
liability, in whole or in part, will cause the taxpayer to be
unable to pay his or her reasonable basic living expenses. Id.
sec. 4.02(1)(c), 2000-1 C.B. at 448; see sec.
301.6343-1(b)(4)(i), Proced. & Admin. Regs. In determining a
reasonable amount for basic living expenses, we consider, among
other things: (1) The taxpayer’s age, employment status and
history, ability to earn, and number of dependents; (2) the
amount reasonably necessary for food, clothing, housing, medical
expenses, transportation, current tax payments, alimony, child
support, or other court-ordered payments and expenses necessary
to the taxpayer’s production of income; (3) the cost of living in
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Last modified: November 10, 2007