Phyllis J. Merendino - Page 12

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          elements are satisfied:  (1) At the time relief is requested, the           
          requesting spouse is no longer married to or is legally separated           
          from the nonrequesting spouse, or has not been a member of the              
          same household as the nonrequesting spouse at any time during the           
          12-month period ending on the date relief was requested; (2) at             
          the time the return was signed, the requesting spouse had no                
          knowledge or reason to know that the tax would not be paid; and             
          (3) the requesting spouse will suffer economic hardship if relief           
          is not granted.  Relief under Rev. Proc. 2000-15, sec. 4.02,                
          supra, is available only to the extent that the unpaid liability            
          is allocable to the nonrequesting spouse.  We shall now address             
          each of these factors.                                                      
               1.   Marital Status                                                    
               Petitioner is still married to Dr. Merendino.  Although they           
          have no plans to legally separate, they have been living apart              
          since at least 1998.  However, petitioner admitted that she and             
          Dr. Merendino lived in the same residence for 2 months during the           
          12-month period prior to the date that petitioner filed her                 
          request for relief.  Therefore, in light of petitioner’s own                
          statements, we conclude that the Merendinos failed to satisfy the           
          12-month period required by Rev. Proc. 2000-15, sec. 4.02.                  
               2.   Knowledge or Reason To Know                                       
               The relevant knowledge in the case of a reported but unpaid            
          liability is that the tax would not be paid when the return was             

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