Carlos R. and Maria L. Menendez - Page 4
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collection activity relating to the liability; and the requesting
spouse did not have actual knowledge, at the time of signing the
joint return, of the item giving rise to the deficiency. Sec.
Ms. Menendez contends that she meets all requirements of
section 6015(c) and respondent agrees. Mr. Menendez, however,
contends that relief is not available because Ms. Menendez signed
the inventory list indicating the IRA funds had been withdrawn,
and, therefore, she had actual knowledge of the item giving rise
to the deficiency.
Although she signed the inventory list that noted a
withdrawal of the IRA funds, the list was based on information as
of January 8, 2004. Pursuant to the inventory list, Mr. Menendez
could have withdrawn his IRA funds at any time between October 1,
2003 and January 7, 2004. Moreover, there is no other evidence
in the record to establish that Ms. Menendez had actual knowledge
of the withdrawal in 2003. Cf. Cheshire v. Commissioner, 115
T.C. 183, 194 (2000) (taxpayer had actual knowledge when she knew
of the amount, the source, and the date of receipt of the
retirement distribution), affd. 282 F.3d 326 (5th Cir. 2002).
Thus, she is entitled to relief pursuant to section 6015(c).
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Last modified: November 10, 2007