Anne C. Somervill - Page 7

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          satisfy the following requirements:  (1) That a joint return was            
          filed; (2) that, on the return, there is a substantial under-               
          statement of tax; (3) that the understatement is attributable to            
          grossly erroneous items of the other spouse; (4) that the spouse            
          seeking relief did not know, and had no reason to know, of the              
          substantial understatements of tax; and (5) considering all the             
          facts and circumstances, it would be inequitable to hold the                
          spouse liable for the deficiencies in income tax.  Sec. 6013(e).            
          Failure to meet any one of the statutory requirements will                  
          prevent petitioner from qualifying for relief under section                 
          6013(e).  Bokum v. Commissioner, 992 F.2d 1132 (11th Cir. 1993),            
          affg. 94 T.C. 126, 138 (1990); Purcell v. Commissioner, 826 F.2d            
          470, 473 (6th Cir. 1987), affg. 86 T.C. 228 (1986).                         
               Petitioner bears the burden of proving that she is entitled            
          to relief as an innocent spouse under section 6013(e).  Rule                
          142(a).  The parties agree that petitioner and her then husband             
          filed joint Federal income tax returns for the years in issue and           
          that there was on each return a substantial understatement of tax           
          attributable to items of his.  Respondent contends, however, that           
          petitioner is not entitled to innocent spouse relief for the                
          taxable years in issue because the understatements of tax on the            
          subject returns are not attributable to grossly erroneous items,            
          petitioner knew or had reason to know of the understatements, and           
          it is not inequitable to hold petitioner liable for the deficien-           
          cies in tax.                                                                




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