Carlos R. and Maria L. Menendez - Page 3

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               By notice of deficiency, dated December 19, 2005, respondent           
          determined that petitioners were liable for a deficiency of                 
          $10,161 and a section 6662(a) accuracy-related penalty of $2,032.           
               On February 23, 2006, Ms. Menendez, while residing in                  
          Houston, Texas, filed a petition with the Court, but the petition           
          was not signed by Mr. Menendez.  On April 5, 2006, Ms. Menendez             
          filed an amended petition indicating that she had sent respondent           
          a Form 8857, Request for Innocent Spouse Relief.  On November 14,           
          2006, Mr. Menendez filed an amendment to Ms. Menendez’s amended             
          petition ratifying his intent to be made a party to the case but            
          disputing Ms. Menendez’s right to innocent spouse relief.  On               
          February 7, 2007, respondent determined that Ms. Menendez was               
          entitled to innocent spouse relief pursuant to section 6015(c).             
               Generally, married taxpayers may elect to file a Federal               
          income tax return jointly.  Sec. 6013(a).  Each spouse filing a             
          joint return is jointly and severally liable for the accuracy of            
          the return and the entire tax due.  Sec. 6013(d)(3).  Pursuant to           
          section 6015(c), a requesting spouse may seek relief from joint             
          liability and elect to allocate a deficiency to a nonrequesting             
          spouse if the following conditions are met: a joint return was              
          filed; at the time of the election, the requesting spouse is                
          separated or divorced from the nonrequesting spouse; the                    
          requesting spouse seeks relief within 2 years of the first                  

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