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For the years at issue, neither petitioner nor Mr. Thompson
filed an income tax return.
Discussion
Petitioner seeks relief as an innocent spouse from the
revised deficiencies determined by respondent. Because
petitioner and Mr. Thompson were nonfilers during the years at
issue, petitioner is not entitled to relief as an innocent spouse
under the provisions of section 6013(e).5
Rather, we must examine the provisions of section 66(c) to
determine whether petitioner qualifies for relief as an innocent
spouse. The purpose of section 66(c) is to provide relief from
unreported community income which, pursuant to the provisions of
section 879(a), is more appropriately attributable to the other
spouse. Lucia v. Commissioner, T.C. Memo. 1991-77, affd. without
published opinion 962 F.2d 14 (9th Cir. 1992).
5 If a husband and wife file a joint return, sec.
6013(d)(3) provides that each spouse becomes jointly and
severally liable for the tax due. A spouse, however, may be
relieved of such liability if he or she proves entitlement to
innocent spouse protection under sec. 6013(e). Sec. 6013(e)
provides relief if (1) a joint tax return has been filed for the
year at issue, (2) there is a substantial understatement of tax
attributable to grossly erroneous items of the other spouse on
the return, (3) the innocent spouse establishes that, in signing
the return, he or she did not know or have reason to know of the
substantial understatement, and (5) under all the facts and
circumstances, it would be inequitable to hold the innocent
spouse liable for the deficiency in tax resulting from the
substantial understatement.
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