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During the years at issue, petitioner was married to Mario
O. Garza (Mr. Garza). Petitioner and Mr. Garza have been married
for nearly 25 years. They physically separated on March 8, 2001,
when they were evicted from their home. Petitioner has resided
with her mother since the eviction. Mr. Garza moved in with his
father sometime in October or November 2001. Although she lived
apart from him, petitioner frequently received mail, including
tax information, addressed to Mr. Garza. Accordingly, Mr. Garza
went to petitioner’s mother’s house nearly daily to pick up his
mail. Petitioner visited Mr. Garza at least two to three times a
week at his father’s house. Thus, petitioner and Mr. Garza
remained married and maintained contact with each other after
their eviction and physical separation.
Petitioner was employed during the years at issue by Aetna
Insurance Co. processing medical claims. Though technically
retired since 1998, Mr. Garza continued to receive nonemployee
compensation from renewed life insurance policies (renewal
income) he had sold while he was employed as an independent
insurance agent by American Income Life Insurance Co. (AILIC).3
3As an agent for AILIC, Mr. Garza sold insurance policies
and earned a commission for each sale. AILIC advanced him
anticipated commissions and paid for certain expenses he
incurred. These amounts were added to Mr. Garza’s outstanding
account balances due to AILIC. During the time he worked for
AILIC, these advances and expenses amounted to almost $90,000.
During the years at issue, all commissions coming to and
creditable to Mr. Garza were applied to his outstanding account
(continued...)
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