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OPINION
Section 6013(d)(3) provides the general rule imposing joint
and several liability on spouses that file a joint return. The
so-called innocent spouse provision of section 6013(e) is an
exception to this general rule. Under section 6013(e), Mrs. Vega
will be relieved of liability for tax (including interest,
penalties, and other amounts) if she establishes that: (1) A
joint Federal income tax return was filed; (2) there is a
substantial understatement of tax attributable to grossly
erroneous items of Mr. Vega; (3) in signing the return, Mrs. Vega
did not know, and had no reason to know, of the substantial
understatement; and (4) taking into account all of the facts and
circumstances, it would be inequitable to hold Mrs. Vega liable
for the deficiency attributable to such substantial
understatement. Mrs. Vega bears the burden of proving she meets
each of the four elements. Rule 142(a); Welch v. Helvering, 290
U.S. 111, 115 (1933). Her failure to establish any of the
elements will preclude innocent spouse relief. Bokum v.
Commissioner, 94 T.C. 126, 138 (1990), affd. 992 F.2d 1132 (11th
Cir. 1993).
We hold that Mrs. Vega does not qualify for protection as an
innocent spouse for 1988 and 1989. Mrs. Vega has failed to
establish that (1) the deductions totaling $64,725 in 1988 and
$26,421 in 1989 were attributable to grossly erroneous items, and
(2) it would be inequitable to hold her liable for the amounts at
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Last modified: May 25, 2011