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Sec. 6013(d)(3). Under section 6013(e),3 if certain requirements
are met for a year, a spouse may be relieved of all or a portion
of the joint liability for that year. The burden is on
petitioner to show that she has satisfied each statutory
prerequisite of section 6013(e)(1).
Respondent has conceded that petitioner meets all of the
criteria required for relief from tax as an innocent spouse,
except that the substantial understatement of tax is attributable
to grossly erroneous items of one spouse. Grossly erroneous
3 Sec. 6013(e) provides, in part:
(1) In General.--Under regulations prescribed by
the Secretary, if--
(A) a joint return has been made under
this section for a taxable year,
(B) on such return there is a
substantial understatement of tax
attributable to grossly erroneous items of
one spouse,
(C) the other spouse establishes that in
signing the return he or she did not know,
and had no reason to know, that there was
such substantial understatement, and
(D) taking into account all the facts
and circumstances, it is inequitable to hold
the other spouse liable for the deficiency in
tax for such taxable year attributable to
such substantial understatement,
then the other spouse shall be relieved of liability
for tax (including interest, penalties, and other
amounts) for such taxable year to the extent such
liability is attributable to such substantial
understatement.
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Last modified: May 25, 2011