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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.
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