- 7 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011