- 14 -
collaborated with Mr. Goings to understate their combined income.
Such indicia, however, do not satisfy respondent's burden of
proof. Stated simply, we find respondent's argument with respect
to this issue thin and unpersuasive.
Issue 2. Innocent Spouse.
As a general rule, a husband and wife who file joint tax
returns are jointly and severally liable for Federal income tax
due on their combined incomes. Sec. 6013(d)(3); Park v.
Commissioner, 25 F.3d 1289, 1292 (5th Cir. 1994), affg. T.C.
Memo. 1993-252. Section 6013(e), however, mitigates this general
rule to some extent. Park v. Commissioner, supra. Nonetheless,
Congress regards joint and several liability as an important
counterpart to the privilege of filing joint tax returns, which
generally results in a lower tax on the combined incomes of
spouses than would be due were they to file separate returns, and
any relaxation of the rule of joint and several liability depends
upon compliance with the conditions of section 6013(e).
Sonnenborn v. Commissioner, 57 T.C. 373, 380-381 (1971).
However, because of its remedial purpose, the "innocent spouse"
rule, as section 6013(e) is commonly referred, must not be given
an unduly narrow or restrictive reading. Sanders v. United
States, 509 F.2d 162, 167 (5th Cir. 1975). The question of
whether a taxpayer has established that he or she is entitled to
relief as an "innocent spouse" is one of fact. Park v.
Commissioner, supra at 1291.
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