- 3 - living apart since at least 1998.2 Petitioner resided in Aventura, Florida, while her husband resided in Rockville, Maryland. The Merendinos are not legally separated, nor has either filed for divorce. In documents petitioner submitted to respondent with her Form 8857, Request for Innocent Spouse Relief, petitioner stated that in the 12-month period preceding the date she filed her request for innocent spouse relief, Dr. Merendino was present at her Florida residence for New Year’s week and for an unspecified number of other days. At the time of her request for equitable relief, petitioner stated that she lived with Dr. Merendino during the months of July and August of 1999. Dr. Merendino stated in an affidavit that he traveled to Florida during that time in an effort to save his marriage. The Merendinos have a son in his forties who is schizophrenic and requires assisted care and financial support. Tax Year 1996 Neither petitioner nor Dr. Merendino, each of whom individually had taxable income for the year 1996, timely filed a tax return for 1996. After respondent received information from third-party payors of payments made to petitioner in 1996, 2The record is unclear as to exactly when the Merendinos began living separately. Petitioner testified at trial that she and Dr. Merendino have been living apart since 1993. However, petitioner and Dr. Merendino each stated in affidavits that they have been living apart since 1998. When asked at trial, Dr. Merendino could not recall exactly how long petitioner has not resided with him.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011