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
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Last modified: November 10, 2007