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The fourth issue for decision is whether Mrs. Garrett
qualifies as an innocent spouse pursuant to section 6013(e) with
respect to the deficiencies for 1989, 1990, and 1991. Generally,
a husband and wife are jointly and severally liable for the total
tax due on their joint Federal income tax returns. Sec. 6013(d).
In limited circumstances, however, a spouse may qualify as an
"innocent spouse" and be relieved of joint and several liability.
Sec. 6013(e). The spouse seeking relief under section 6013(e)
has the burden of proof. Rule 142(a); Bokum v. Commissioner, 94
T.C. 126, 138 (1990), affd. 992 F.2d 1132 (11th Cir. 1993).
For Mrs. Garrett to qualify for innocent spouse status, she
must prove: (1) She and Mr. Garrett filed a joint tax return;
(2) on that joint tax return, there was a substantial
understatement of tax attributable to grossly erroneous items of
the other spouse; (3) in signing the joint tax return, she did
not know, nor had reason to know of the substantial
understatement; and (4) taking into account all the facts and
circumstances, it is inequitable to hold her liable for any
deficiency attributable to the substantial understatement. Sec.
6013(e)(1)(A)-(D). Failure to prove any one of these
requirements will prevent Mrs. Garrett from qualifying as an
innocent spouse. Bokum v. Commissioner, supra at 138.
Respondent concedes that petitioners filed joint tax returns for
1989, 1990, and 1991 and that the understatements on those
returns were substantial.
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