Hugh Wilkinson and Evelyn Wilkinson - Page 20

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               Because the Court finds petitioners liable for the $29                  
          deficiency and the additions to tax under sections 6651(a)(1) and            
          6654, we must address Mrs. Wilkinson's argument that she is an               
          innocent spouse under section 6013(e).  Mrs. Wilkinson claims                
          that she neither knew nor had reason to know of the unreported               
          income or the untimeliness of the returns.                                   
               Spouses are generally jointly and severally liable for the              
          tax due on a joint Federal income tax return.4  Sec. 6013(d)(3);             
          Friedman v. Commissioner, 53 F.3d 523, 525 (2d Cir. 1995), affg.             
          in part and revg. and remanding in part T.C. Memo. 1993-549;                 
          Hayman v. Commissioner, 992 F.2d 1256, 1259 (2d Cir. 1993), affg.            
          T.C. Memo. 1992-228.  This is so "regardless of the source of the            
          income or of the fact that one spouse may be far less informed               
          about the contents of the return than the other".  Murphy v.                 
          Commissioner, 103 T.C. 111, 117 (1994); Sonnenborn v.                        
          Commissioner, 57 T.C. 373, 381 (1971).                                       
               A spouse may obtain limited relief from joint and several               
          liability pursuant to section 6013(e).  The "innocent spouse"                
          provision of section 6013(e) relieves a spouse of joint Federal              
          income tax liability if each of the following four requirements              
          is met:  (1) A joint Federal income tax return was filed by the              

               4  As a threshold argument, Mrs. Wilkinson claims that she              
          cannot be held liable for the additions to tax because she did               
          not have any independent income for the years in issue and had no            
          duty to file a Federal income tax return.  We disagree.  It is               
          undisputed that joint returns were filed for the years in issue.             

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