- 27 -
51 (assertion raised 13 years after the fact was a tactical
afterthought without substance).
We hold that the 1978, 1979, 1980, and 1981 returns were valid
joint returns of Mr. and Mrs. Walker.
Innocent Spouse Relief
Spouses filing a joint return are jointly and severally liable
for the tax arising therefrom. Sec. 6013(d)(3). The innocent spouse
rule of section 6013(e) permits a spouse to avoid joint and several
liability in certain cases. To qualify as an innocent spouse, it must
be established: (1) A joint return was filed for the year in issue;
(2) there was a substantial understatement of tax attributable to
grossly erroneous items of the other spouse; (3) the spouse seeking
relief did not know or have reason to know of the substantial
understatement; and (4) taking into account all the facts and
circumstances, it would be inequitable to hold that spouse liable for
the deficiency. Sec. 6013(e)(1)(A)-(D). A failure to meet any one of
these requirements will preclude the spouse from relief. Purificato v.
Commissioner, 9 F.3d 290, 293 (3d Cir. 1993), affg. T.C. Memo. 1992-
580; Bokum v. Commissioner, 94 T.C. 126, 138 (1990), affd. 992 F.2d
1132 (11th Cir. 1993).
Respondent acknowledges that Mrs. Walker meets the first two
above requirements, but disputes that she is entitled to relief as-an
innocent spouse under section 6013(e). Respondent contends (1) that
Mrs. Walker knew or had reason to know of the understatements with
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