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Petitioner's remaining claims are that respondent has failed
to meet her burden as to the elements of transferee liability and
that petitioner is an innocent spouse and should not be
responsible for the transferee liability.
Respondent contends that she has satisfied her burden of
proving the elements of transferee liability and that petitioner
cannot assert here an innocent spouse defense.
Section 6901(a)(1)(A)(i) authorizes the assessment of
transferee liability in the same manner as the liability for
income taxes. This provision does not create a new liability but
rather provides a summary remedy for enforcing the existing
liability of the transferor. Coca-Cola Bottling Co. v.
Commissioner, 334 F.2d 875, 877 (9th Cir. 1964), affg. 37 T.C.
1006 (1962); Mysse v. Commissioner, 57 T.C. 680, 700-701 (1972).
The term "transferee" includes donee, heir, legatee, devisee, and
distributee. Sec. 6901(h). The existence and extent of
transferee liability is a question of State law. Commissioner v.
Stern, 357 U.S. 39, 45 (1958); Scott v. Commissioner, 70 T.C. 71,
79 (1978). Because the transfers were made in California,
California Civil Code section 3439.05 applies. Cal. Civ. Code
sec. 3439.05 (West 1970 & Supp. 1996). In order to establish
transferee liability under California Civil Code section 3439.05,
respondent must establish:
(1) The decedent owed a debt to the IRS;
(2) the claim of the IRS arose before the transfer was made;
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