- 5 -
requirements of section 6013(e) are satisfied. Park v.
Commissioner, supra.
To qualify for innocent spouse status, the spouse seeking
relief must satisfy all of the requirements of section
6013(e)(1). Section 6013(e)(1) provides, in pertinent part, that
if:
(A) a joint return has been made under this
section for a taxable year,
(B) on such return there is a substantial
understatement of tax attributable to grossly erroneous
items of one spouse,
(C) the other spouse establishes that in
signing the return he or she did not know, and had no
reason to know, that there was such substantial
understatement, and
(D) taking into account all the facts and
circumstances, it is inequitable to hold the other
spouse liable for the deficiency in tax for such
taxable year attributable to such substantial
understatement,
then the other spouse shall be relieved of liability for tax
(including interest, penalties, and other amounts) for such
taxable year to the extent such liability is attributable to
such substantial understatement.
Petitioner has the burden of proving each requirement of section
6013(e)(1). Rule 142(a); Russo v. Commissioner, 98 T.C. 28, 31-
32 (1992). Failure to prove any one of the requirements will
preclude the spouse from relief. Park v. Commissioner, supra at
1292; Purcell v. Commissioner, 826 F.2d 470, 473 (6th Cir. 1987),
affg. 86 T.C. 228 (1986); Bokum v. Commissioner, 94 T.C. 126, 138
(1990), affd. 992 F.2d 1132 (11th Cir. 1993). The question
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011