Phyllis J. Merendino - Page 7

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          Proc. 2000-15, 2000-1 C.B. 447.4  Despite petitioner’s contention           
          that she did not consent to filing the joint return, the Appeals            
          officer concluded that petitioner met the seven threshold                   
          requirements of Rev. Proc. 2000-15, sec. 4.01, 2000-1 C.B. at               
          448.  The Appeals officer then examined whether petitioner                  
          satisfies all three prerequisites for section 6015(f) relief                
          provided in Rev. Proc. 2000-15, sec. 4.02, and concluded that she           
          failed to meet the elements because:  (1) Petitioner was still              
          married to Dr. Merendino and lived with him for some of the                 
          preceding 12 months; (2) petitioner did not adequately                      
          demonstrate that she had no knowledge or reason to know that the            
          tax liability would not be paid; and (3) petitioner did not                 
          adequately demonstrate that she would suffer economic hardship if           
          relief were not granted.  The Appeals Office then considered                
          petitioner’s claim for relief under Rev. Proc. 2000-15, sec.                
          4.03, 2000-1 C.B. 447, 448.  The Appeals officer determined that            
          relief should not be granted based on the following factors:  (1)           
          The Merendinos, though they maintained different residences, were           
          still married and lived together for part of the 12 months prior            


               4On Aug. 11, 2003, the Commissioner issued Rev. Proc.                  
          2003-61, 2003-2 C.B. 296, which supersedes Rev. Proc. 2000-15,              
          2000-1 C.B. 447, effective for requests for relief which were               
          filed on or after Nov. 1, 2003, and requests for such relief                
          which were pending on, and for which no preliminary determination           
          letter has been issued as of, Nov. 1, 2003.  Rev. Proc. 2003-61,            
          supra, does not apply in this case because respondent issued                
          petitioner a preliminary determination letter on Feb. 5, 2002.              





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