Phyllis J. Merendino - Page 6

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          for $450,000, a home in Virginia, and four rental properties in             
          south Florida.                                                              
          Petitioner’s Request for Relief Under Section 6015(f)                       
               Respondent received from petitioner Form 8857, Request for             
          Innocent Spouse Relief, on July 24, 2000.  In support of                    
          petitioner’s request for innocent spouse relief, the Merendinos             
          each provided respondent with affidavits in which they stated               
          that Dr. Merendino signed petitioner’s name to the joint return             
          without her knowledge or consent.  In November 2003, Dr.                    
          Merendino sent a letter to the Appeals officer providing                    
          additional background.  In that letter, Dr. Merendino stated that           
          petitioner immediately objected when Dr. Merendino signed her               
          name and contacted an attorney to file her taxes separately.  Dr.           
          Merendino also stated in the letter that he had received a notice           
          of an overpayment of more than $400,000 from the Internal Revenue           
          Service (IRS), but that those funds were applied to a tax                   
          liability he had other than 1996.                                           
               The Appeals officer, finding that a joint return was filed,            
          considered relief under section 6015(b) and (c) but determined              
          petitioner was not eligible since the liability involves an                 
          unpaid balance or an underpayment, and thus relief could only be            
          considered under section 6015(f).  In making this determination,            
          the Appeals officer evaluated petitioner’s request under Rev.               

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Last modified: May 25, 2011