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share of the 1979 minimum annual royalty or intangible drilling
costs attributable to Stonehurst. Id. On October 18, 1988, the
Court of Appeals for the Ninth Circuit affirmed. Heitzman v.
Commissioner, 859 F.2d 783 (9th Cir. 1988).
On May 29, 1990, Mr. Heitzman filed for bankruptcy for a
second time. As part of the bankruptcy proceedings, Mr. Heitzman
was discharged from any liability resulting from the decision
against him in Heitzman v. Commissioner, T.C. Memo. 1987-109.
OPINION
The Code permits married persons to make “a single return
jointly of income taxes”. Sec. 6013(a). Spouses who file a
joint return are jointly and severally liable for any tax due on
their aggregate income, including interest. Sec. 6013(d)(3).
The sole issue for decision is whether petitioner is entitled to
innocent spouse relief from joint liability on her and Mr.
Heitzman’s 1979 income tax return.
To qualify for statutory relief from joint and several
liability under section 6013(e),10 a putative innocent spouse
must establish: (1) A joint return was made under section 6013;
10 We apply the statute as amended by Congress in 1984 even
though the year before us is 1979. The Deficit Reduction Act of
1984, Pub. L. 98-369, sec. 424(a), 98 Stat. 494, 801-802, amended
sec. 6013(e) retroactively to all open tax years to which the
1954 Code applies.
Petitioner argued in the alternative that she met the
requirements of sec. 6004 of the Technical and Miscellaneous
Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3342, 3685-3686.
We need not consider this alternative argument.
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