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Innocent Spouse Relief
When a husband and wife file a joint Federal income tax
return, liability for the tax due is joint and several on their
aggregate income; thus, either spouse may be required to pay the
entire amount. Sec. 6013(d)(3); Pesch v. Commissioner, 78 T.C.
100, 129 (1982). Under section 6013(e), however, one spouse may
be relieved of the liability as an innocent spouse. To be
entitled to innocent spouse relief, the spouse seeking relief
must satisfy each of the following requirements: (1) A joint
return was filed; (2) there is a substantial understatement of
tax on the return; (3) the understatement is attributable to a
grossly erroneous item of the other spouse; (4) the spouse
seeking relief did not know, or have reason to know, of the
substantial understatement when signing the return; and (5) upon
consideration of all the facts and circumstances, it would be
inequitable to hold the spouse seeking relief liable for the
income tax deficiency attributable to the understatement. Sec.
6013(e)(1); Purcell v. Commissioner, 86 T.C. 228, 235 (1986),
affd. 826 F.2d 470 (6th Cir. 1987). The requirements of section
6013(e)(1) are conjunctive, rather than alternative, and all of
the statutory requirements must be met for the taxpayer to be
afforded relief. Estate of Jackson v. Commissioner, 72 T.C. 356,
360 (1979). Ms. Carvin has the burden to prove that she is
entitled to relief as an innocent spouse under section 6013(e).
Rule 142(a); Bokum v. Commissioner, 94 T.C. 126, 138 (1990),
affd. 992 F.2d 1132 (11th Cir. 1993).
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