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Spouses who file a joint return generally are jointly and
severally liable for its accuracy and the tax due, including any
additional taxes, interest, or penalties determined on audit of
the return. Sec. 6013(d). However, section 6013(e) provides an
exception. A spouse (commonly referred to as an innocent spouse)
is relieved of tax liability if that spouse proves: (1) A joint
return was filed for the years in issue; (2) the return contained
a substantial understatement (defined in section 6013(e)(3) as
any understatement over $500) of tax attributable to grossly
erroneous items of the other spouse; (3) in signing the return,
the spouse seeking relief did not know, and had no reason to
know, of the substantial understatement; and (4) it would be
inequitable to hold the relief-seeking spouse liable for the
deficiency attributable to the understatement. Sec. 6013(e)(1);
Flynn v. Commissioner, 93 T.C. 355, 359 (1989).
The spouse seeking relief bears the burden of proving that
each of the four requirements has been satisfied. Rule 142(a);
Stevens v. Commissioner, 872 F.2d 1499, 1504 (11th Cir. 1989),
affg. T.C. Memo. 1988-63; Russo v. Commissioner, 98 T.C. 28, 31-
32 (1992); Sonnenborn v. Commissioner, 57 T.C. 373, 381 (1971).
Failure to prove any one of the four statutory requirements will
prevent innocent spouse relief. Stevens v. Commissioner, supra;
Bokum v. Commissioner, 94 T.C. 126, 138-139 (1990), affd. 992
F.2d 1132 (11th Cir. 1993).
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