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OPINION
Generally, spouses who file joint tax returns are jointly
and severally liable for Federal income tax due on their combined
incomes. Sec. 6013(d)(3); Guth v. Commissioner, 897 F.2d 441,
442 (9th Cir. 1990), affg. T.C. Memo. 1987-522. However,
pursuant to section 6013(e)(3), an "innocent spouse" can be
relieved of tax liability.
For petitioner to qualify as an innocent spouse, she must
establish: (1) A joint return was filed for each year in issue;
(2) there were substantial understatements of tax attributable to
grossly erroneous items of her spouse in the return; (3) in
signing the returns, she did not know or have reason to know of
the substantial understatements; and (4) taking into account all
the facts and circumstances, it would be inequitable to hold her
liable for the deficiencies and additions to tax. Sec.
6013(e)(1)(A) through (D); Guth v. Commissioner, supra at 443.
Petitioner has the burden of proving each element of section
6013(e) by a preponderance of the evidence. Rule 142(a). Since
the elements are conjunctive, the failure to prove any one of the
elements will preclude petitioner from receiving relief. Stevens
v. Commissioner, 872 F.2d 1499, 1504 (11th Cir. 1989), affg. T.C.
Memo. 1988-63.
Respondent concedes that a joint return was filed for each
of the years in issue, and thus the first element is not in
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Last modified: May 25, 2011