- 153 -
F.2d 1132 (11th Cir. 1993); Pesch v. Commissioner, 78 T.C. 100,
129-130 (1982).
Under section 6013(e),39 however, a spouse may be relieved
of this joint liability for a year only if certain requirements
are met for that year. The putative innocent spouse must show
the following: (1) A joint income tax return was filed for the
39 Sec. 6013(e) provides, in pertinent part, as follows:
SEC. 6013. JOINT RETURNS OF INCOME TAX BY HUSBAND AND WIFE.
* * * * * * *
(e) Spouse Relieved of Liability in Certain Cases.--
(1) In general.--Under regulations prescribed by
the Secretary, 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 established 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.
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