Maurice D. and Elinor Taylor - Page 23

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             lack of intent to evade taxes.  Cipparone v. Commissioner, T.C.                                      
             Memo. 1985-234;  Hauser v. Commissioner, T.C. Memo. 1970-207.                                        
                    We also find significant petitioner's attempt to promptly                                     
             resolve his tax problems following his release from Federal prison                                   
             and the halfway house.  He did not evade Revenue Officer                                             
             Scilipoti's request to meet; moreover, in less than 2 weeks after                                    
             the meeting, petitioners filed their delinquent returns.                                             
                    On the basis of all the facts and circumstances, we hold that                                 
             respondent has failed to prove by clear and convincing evidence                                      
             that petitioner intended to evade taxes and defraud the Government                                   
             for the years in issue.                                                                              
             Issue 3.  Innocent Spouse Relief                                                                     
                    The third issue for decision is whether Mrs. Taylor is                                        
             entitled to innocent spouse relief pursuant to section 6013(e).                                      
             Mrs. Taylor claims that she is entitled to such relief for each                                      
             year in issue.  Respondent contends that Mrs. Taylor fails two of                                    
             the four requirements for relief.                                                                    
                    Spouses who file a joint income tax 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)(3).  However, pursuant to                                      
             section 6013(e), a spouse (commonly referred to as an innocent                                       
             spouse) can be relieved of tax liability if that spouse proves: (1)                                  
             A joint income tax return was filed; (2) the return contained a                                      

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