Ana Maria Rodriguez - Page 4

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          provider, and Mr. Rodriquez was employed as a regional sales                
          manager.                                                                    
               During 2001, Mr. Rodriguez participated in gambling                    
          activities and had gambling winnings of $5,503.  Mr. Rodriguez              
          was a participant in an individual retirement account (IRA), and            
          in 2001 he received a distribution of $23,363.  There is no                 
          indication in the record that Mr. Rodriguez was 59-1/2 years of             
          age or older at the time of the distribution.  Petitioner was not           
          a participant in an IRA.                                                    
               Petitioner was responsible for paying the family’s household           
          finances; Mr. Rodriguez was responsible for the joint tax                   
          returns.  Mr. Rodriguez hired Lydias One Day Tax Service (tax               
          preparer) to prepare the 2001 tax return.  Petitioner had limited           
          English proficiency and required an interpreter at trial.                   
               Petitioner and Mr. Rodriguez filed a joint Form 1040, U.S.             
          Individual Income Tax Return, for 2001.  The return reported                
          gambling income of $4,002.  Petitioner and Mr. Rodriguez also               
          reflected total pension and annuities of $15,500 on Line 16a of             
          the return; however, the taxable amount was reported as $1,550.             
               Petitioner signed the tax return, reviewed the amounts                 
          relevant to her income and deductions, and asked Mr. Rodriguez              
          and the tax preparer questions regarding Mr. Rodriguez’s income.            
               On February 26, 2004, petitioner submitted a Form 8857-SP,             
          Request for Innocent Spouse Relief, seeking relief from joint and           






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