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MENENDEZ v. COMMISSIONER

Dkt. No. 3975-06.

94 T.C.M. 70 (2007)

T.C. Memo. 2007-193

Carlos R. Menendez and Maria L. Menendez v. Commissioner.

United States Tax Court.

July 18, 2007.

Attorney(s) appearing for the Case

Carlos R. Menendez 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

FINDINGS OF FACT

In January 1963, petitioners were married in Cuba. In October 2003, petitioner Carlos Menendez closed his individual retirement account (IRA) and received $35,407. Mr. Menendez was the only person authorized to request...

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