representative. We find that petitioner has conceded these
matters. Money v. Commissioner, 89 T.C. 46, 48 (1987).
The sole issue in this case was petitioner's status as an
innocent spouse. Initially, petitioner was not aware of her
innocent spouse claim. Petitioner had no representation separate
from Gerald's in connection with respondent's audit of the
Jacobys' U.S. individual income tax returns for the taxable years
in issue, nor did she have separate representation at the time
the petition was filed. Petitioner never contested the merits of
the disallowed tax shelter deductions. It was not until
petitioner obtained separate counsel that she raised her innocent
spouse claim. Petitioner averred her status as an innocent
spouse in an amended petition filed April 18, 1990.
Petitioner had minimal, if any, involvement in respondent's
audit of the taxable years in issue. We found in the innocent
spouse case that Gerald handled the family's financial and
business affairs. Petitioner separated from Gerald in April
1984, 7 months before respondent issued the 30-day letter.
This Court addressed similar circumstances in Burke v.
Commissioner, T.C. Memo. 1995-608 (Burke I), and Burke v.
Commissioner, T.C. Memo. 1997-127 (Burke II). In Burke I, the
Commissioner asserted a joint tax liability against the Burkes.
Mrs. Burke successfully argued that she did not file, or consent
to file, joint returns with Mr. Burke. Burke I is relevant to
the instant case in that Mrs. Burke was not involved in the audit
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