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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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