  We investigate the environment of the very low-luminosity object L1521F IRS
using data from the Taurus Spitzer Legacy Survey. The MIPS 160 micron image
shows both extended emission from the Taurus cloud as well as emission from
multiple cold cores over a 1 X 2 deg region. Analysis shows that the cloud dust
temperature is 14.2 +- 0.4 K and the extinction ratio is A_160/A_K = 0.010 +-
0.001 up to A_V ~ 4 mag. We find kappa_160 = 0.23 +- 0.046 cm^2/g for the
specific opacity of the gas-dust mixture. Therefore, for dust in the Taurus
cloud we find the 160 um opacity is significantly higher than that measured for
the diffuse ISM, but not too different from dense cores, even at modest
extinction values. Furthermore, the 160 um image shows features that do not
appear in the IRAS 100 um image. We identify six regions as cold cores, i.e.
colder than 14.2 K, all of which have counterparts in extinction maps or C18O
maps. We compare the effects of L1521F IRS on its natal core and find there is
no evidence for dust heating at 160 or 100 um by the embedded source. From the
infrared luminosity L_TIR = 0.024 Lo we find L_bol = 0.034 - 0.046L_o, thus
confirming the source's low-luminosity. Comparison of L1521F IRS with
theoretical simulations for the very early phases of star formation appears to
rule out the first core collapse phase. The evolutionary state appears similar
to or younger than the class 0 phase, and the estimated mass is likely to be
substellar.
