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2. Spousal Abuse
Petitioner did not allege that she suffered from spousal
abuse. This factor is neutral.
3. Significant Benefit
Respondent determined that petitioner received significant
benefit beyond normal support from the unpaid tax liability.
During the years at issue, petitioner and Mr. Crouch failed to
pay self-assessed taxes of nearly $70,000, excluding any
penalties or interest. While the outstanding tax liability arose
solely from Mr. Crouch’s business activities, petitioner does not
allege that Mr. Crouch secreted his earnings that would otherwise
have been used to pay the taxes due. The record establishes that
petitioner’s and Mr. Crouch’s failure to pay the taxes due
increased their expendable income. Further, petitioner testified
that her husband’s income allowed her to meet the monthly
expenses in excess of her own income. Petitioner’s monthly
expenses included $300 for clothing, $700 for vehicle expenses,
$240 for pet care, and $400 in miscellaneous expenses. While
neither petitioner nor respondent has elaborated on what “normal
support” is in this case, the above-described expenses certainly
go beyond normal support. Because the underpayment of tax
allowed petitioner to meet these expenses, we find that
petitioner received significant benefit beyond normal support
from the unpaid liability. This factor weighs against relief.
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Last modified: November 10, 2007