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OPINION
Issue 1. Innocent Spouse
Spouses who file a joint income tax return generally are
jointly and severally liable for its accuracy and the tax due,
including any additional taxes, interest, or penalties determined
on audit of the return. Sec. 6013(d)(3); Ness v. Commissioner, 954
F.2d 1495, 1497 (9th Cir. 1992), revg. 94 T.C. 784 (1990); Guth v.
Commissioner, 897 F.2d 441, 442 (9th Cir. 1990), affg. T.C. Memo.
1987-522; Price v. Commissioner, 887 F.2d 959, 961 n.3 (9th Cir.
1989), revg. an Oral Opinion of this Court. However, pursuant to
section 6013(e), a spouse (commonly referred to as an innocent
spouse) can be relieved of tax liability if that spouse proves: (1)
A joint return was filed; (2) the return contained a substantial
understatement of tax attributable to grossly erroneous items of
the other spouse; (3) in signing the return, the spouse seeking
relief did not know, and had no reason to know, of the substantial
understatement; and (4) it would be inequitable to hold the spouse
seeking relief liable for the understatement. Sec. 6013(e)(1);
Guth v. Commissioner, supra at 443; Price v. Commissioner, supra at
961-962. The spouse seeking relief bears the burden of proving
that each of the four section 6013(e) requirements has been
satisfied. Purcell v. Commissioner, 826 F.2d 470, 473 (6th Cir.
1987), affg. 86 T.C. 228 (1986). Failure to meet any one of the
statutory requirements will disqualify an individual from innocent
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Last modified: May 25, 2011