T.C. Memo. 2007-193 UNITED STATES TAX COURT CARLOS R. MENENDEZ AND MARIA L. MENENDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3975-06. Filed July 18, 2007. Carlos R. and Maria L. Menendez, pro sese. Thomas Fenner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: The issue for decision is whether petitioner Maria Menendez is entitled to innocent spouse relief pursuant to section 6015(c).1 1 Unless otherwise indicated, all section references are to (continued...)Page: 1 2 3 4 5 NextLast modified: November 10, 2007