- 12 -
4. Compliance With Tax Laws
Petitioner complied with Federal income tax laws after 1999,
the last year in issue. This factor is neutral.
5. Economic Hardship
A factor treated by the Commissioner as weighing in favor of
relief under section 6015(f) is that paying the taxes owed would
cause the requesting spouse to suffer economic hardship. Rev.
Proc. 2000-15, sec. 4.03(1)(b), 2000-1 C.B. at 448. The
Commissioner considers the taxpayer to suffer economic hardship
if paying the tax would prevent the taxpayer from paying
reasonable basic living expenses. Sec. 301.6343-1(b)(4)(i),
Proced. & Admin. Regs.; Rev. Proc. 2000-15, secs. 4.02(1)(c) and
4.03(1)(b), 2000-1 C.B. at 448-449.
Respondent determined that petitioner failed to allege that
economic hardship would arise if she were denied relief.
Petitioner did not allege in her request for innocent spouse
relief, at trial, or in her opening brief that she would suffer
economic hardship if denied relief. Petitioner’s first and only
mention of economic hardship is in her reply brief, where she
states: “It is simply baffling that respondent cannot determine
for itself that petitioner would suffer economic hardship if
relief from joint and several liability is not granted when it
was garnishing $557.45 from her paychecks leaving her a paltry
$356.55 for two (2) weeks take home pay.” While the garnishment
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007