Carlos R. and Maria L. Menendez - Page 1

                              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