Phyllis J. Merendino - Page 3

                                        - 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