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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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