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5. The facts upon which petitioners rely are as
follows:
(a) Petitioners filed their tax returns for the
1985, 1986, and 1987 [taxable years] on or about March
28, 1991.
* * * * * * *
(d) The deficiencies herein have been asserted
against Petitioner, Vivian Burke, for the sole reason
that she executed joint tax returns with Petitioner,
John J. Burke.
* * * * * * *
(i) Petitioner, Vivian Burke, is not responsible
for any of the tax, interest, or penalties asserted by
the Commissioner, since she is an innocent spouse as
defined in Section 6013(e). In support thereof,
Petitioner Vivian Burke states as follows:
1) A joint return was filed by Vivian Burke and
John J. Burke for each of the years at issue herein,
* * *
* * * * * * *
3) At the time Petitioner, Vivian Burke, signed
the returns at issue herein, she did not know, and had
no reason to know that there was such alleged
substantial understatement, * * * [Emphasis added.]
On April 18, 1994, the parties were served with notice that
petitioners' case was scheduled for trial at the Court's
September 19, 1994, session in New York City. On May 23, 1994,
Attorney Vincent R. Barrella entered an appearance on behalf of
petitioner Vivian Burke. On June 29, 1994, following her initial
examination of the returns in issue, petitioner informed Mr.
Barrella that she had not signed the returns. On July 11, 1994,
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