William C. and Elaine Gaskins - Page 3

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          income and fraud on the part of the petitioner husbands for each            
          year.1  Rule 34(b)(4).  On July 5, 1991, respondent filed her               
          respective answers denying petitioners' allegations, and making             
          affirmative allegations in support of the fraud issues as to                
          which respondent had the burden of proof.                                   
               By notice of trial setting, dated April 15, 1992, the cases            
          were calendared for trial during the trial session in                       
          Philadelphia, Pennsylvania, commencing on September 21, 1992.               
          Attached to that notice of trial setting was the Court's Standing           
          Pre-Trial Order.  On August 24, 1992, respondent filed unopposed            
          motions for continuance to permit petitioners to have a second              
          opportunity to resolve their cases with respondent's Appeals                
          Office without the necessity of trial.  The Court granted those             
          motions.  Attorney Riley failed to provide the Appeals officer              
          with the financial information or other documents to support                
          petitioners' claims, including any innocent spouse claims.  The             
          Appeals officer made repeated and unsuccessful attempts to                  
          contact Attorney Riley about the cases.                                     



          1  However, in the statement of facts in support of the                     
          assignments of error, the petitions asserted that each petitioner           
          wife was an innocent spouse under section 6013(e).  Rule                    
          34(b)(5).  Had the petitions clearly raised innocent spouse                 
          claims, Attorney Riley would have had a conflict of interest in             
          representing both petitioner husbands and petitioner wives.                 
          Innocent spouse status requires the alleged innocent spouse to              
          establish, among other things, that the understatement of tax is            
          attributable to grossly erroneous items of the culpable spouse.             




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