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years 1978, 1979, and 1980 were subject to the increased rate of
interest pursuant to section 6621(c).
Respondent assessed deficiencies against Gerald for his
taxable years 1978, 1979, and 1980 in the amounts of $65,412,
$60,463, and $28,675, respectively, plus interest computed
pursuant to section 6621(c). Gerald paid nothing on the assessed
amounts and thereafter filed in bankruptcy and was discharged
from liability on the assessments.
Petitioner had no representation separate from Gerald's in
connection with respondent's audit of the Forms 1040 for the
taxable years 1978, 1979 or 1980, nor did she have separate
representation at the time the petition in this case was filed.
OPINION
Petitioner concedes that she is not entitled to any of the
losses or investment tax credits attributable to the tax shelters
and disallowed by respondent in the notice of deficiency.
Petitioner also concedes that the deficiencies at issue are
subject to the increased rate of interest pursuant to section
6621(c).
Spouses filing a joint return are jointly and severally
liable for the tax arising therefrom. Sec. 6013(d)(3). The
innocent spouse rule permits a spouse to avoid joint and several
liability in certain cases. Sec. 6013(e). For petitioner to
qualify as an innocent spouse, it must be established: (1) That
a joint return was filed for each year in issue; (2) that there
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