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OPINION
Normally, spouses who have filed a joint return are jointly
and severally liable for the tax due. Sec. 6013(d)(3). However,
section 6013(e)(1) relieves a spouse of liability for the tax,
including interest, penalties, and other amounts, attributable to
the substantial understatement of tax of the other spouse, if the
spouse meets the following requirements: (1) A joint Federal
income tax return was filed; (2) there is a substantial
understatement of tax attributable to grossly erroneous items of
the other spouse; (3) in signing the return, the alleged innocent
spouse did not know, and had no reason to know, of the
substantial understatement; and (4) taking into account all the
facts and circumstances, it would be inequitable to hold the
alleged innocent spouse liable for the deficiency attributable to
such substantial understatement. Sec. 6013(e)(1).
The taxpayer has the burden of proving that he or she meets
each of these requirements. Feldman v. Commissioner, 20 F.3d
1128, 1134-1135 (11th Cir. 1994), affg. T.C. Memo. 1993-17;
Stevens v. Commissioner, 872 F.2d 1499, 1504, (11th Cir. 1989),
affg. T.C. Memo. 1988-63. A failure to prove any one of these
requirements will prevent the taxpayer from qualifying for
relief. Feldman v. Commissioner, supra at 1135; Stevens v.
Commissioner, supra; Bokum v. Commissioner, 94 T.C. 126, 138
(1990), affd. 992 F.2d 1132 (11th Cir. 1993). Respondent has
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Last modified: May 25, 2011