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OPINION
Petitioner concedes that she is not entitled to "innocent
spouse" relief for taxable year 1990. Additionally, petitioner
did not raise the affirmative defense of the statute of
limitations in her pleadings for any taxable year at issue.
Accordingly, we find that petitioner has waived such defense.
Rule 39.
Prior to resolving the issues of this case, it is necessary
to address a preliminary matter. Petitioner devotes an extensive
portion of her posttrial briefs to a contention that certain
testimony elicited at trial from Revenue Agent Gavin was
inadmissable hearsay. Petitioner further maintains that the
issues of this case should be resolved in her favor because,
petitioner maintains, respondent's arguments are dependent upon
such inadmissable hearsay. We refrain from presenting a
discussion of the admissibility of specific portions of Agent
Gavin's testimony because, contrary to petitioner's assertion,
the extent of respondent's reliance upon such testimony is
limited to respondent's fraud argument and only insignificantly,
if at all, extends to her innocent spouse argument. As is
discussed below, we resolve the issue of fraud in petitioner's
favor. We reach our conclusion with respect to the "innocent
spouse" issue without considering the contested portions of Agent
Gavin's testimony.
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