-59-
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).
For purposes of section 6013(e)(1)(B), section 6013(e)(2)
defines the term "grossly erroneous items" to mean, with respect
to any spouse, (A) any item of gross income attributable to such
spouse that is omitted from gross income, and (B) any claim of a
deduction, credit, or basis by the spouse in an amount for which
there is no basis in fact or law.29 There is no basis in law or
fact if the claim is fraudulent, phony, frivolous, or groundless.
Feldman v. Commissioner, 20 F.3d 1128, 1135 (11th Cir. 1994),
affg. T.C. Memo. 1993-17; Russo v. Commissioner, 98 T.C. 28, 32
(1992). The disallowance of an item is not, in and of itself,
proof of the lack of basis in fact or law. Feldman v.
Commissioner, supra; Russo v. Commissioner, supra.
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, supra at 31-32;
Sonnenborn v. Commissioner, 57 T.C. 373, 381 (1971). Failure to
prove any one of the four statutory requirements will prevent
29 If the items are claims of deduction, credit, or basis, the
tax liability attributable to these items must exceed a certain
percentage of the spouse's 1992 adjusted gross income; i.e., the
preadjustment year. Sec. 6013(e)(4). See Bokum v. Commissioner,
94 T.C. 126, 138 (1990), affd. 992 F.2d 1132 (11th Cir. 1993).
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