Phyllis J. Merendino - Page 5

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          informed Mr. Swartz:  (1) Petitioner had not signed the joint               
          return; (2) petitioner did not agree to file a joint return; (3)            
          petitioner would likely file an MFS return; (4) the Merendinos              
          possessed separate returns that they would like to file; and (5)            
          respondent should accept the MFS return from petitioner under the           
          equitable relief provisions of section 6015(f).  Mr. Swartz did             
          not comply with the request to accept the MFS returns because he            
          believed the regulations specifically prohibited him from doing             
          Petitioner’s Assets and Liabilities                                         
               Petitioner did not provide respondent with any meaningful              
          financial information during the Appeals process.  However, Mr.             
          Swartz found that petitioner earned in excess of $200,000 from              
          stock sales for the years 1996, 1998, 1999, and 2000.  In                   
          addition, petitioner owned property in Florida that she purchased           

               3Sec. 1.6013-1, Income Tax Regs., provides:                            
               Sec. 1.6013-1. Joint returns.                                          
                    (a) In general. (1) A husband and wife may elect                  
               to make a joint return under section 6013(a) even                      
               though one of the spouses has no gross income or                       
               deductions. For rules for determining whether                          
               individuals occupy the status of husband and wife for                  
               purposes of filing a joint return, see paragraph (a) of                
               � 1.6013-4. For any taxable year with respect to which                 
               a joint return has been filed, separate returns shall                  
               not be made by the spouses after the time for filing                   
               the return of either has expired. * * *                                

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