Linda Evans and Estate of Robert C. Evans, Jr., Deceased, Linda Evans, Executrix - Page 8

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          agent or trustee for a lender who held a lien on the cattle.  We            
          decline to do so.  Petitioners' proposed finding is unsupported             
          by the record.3  We hold for respondent on this issue.                      
               3.  Innocent Spouse                                                    
               Ms. Evans argues that she is an innocent spouse under                  
          section 6013, and, hence, that she is not liable for the subject            
          deficiencies, additions thereto, or penalties.  Ms. Evans asserts           
          that she never reviewed the subject returns, relying solely on              
          the fact that the returns were prepared by an accountant.  Ms.              
          Evans asserts that, even if she had reviewed the returns, she               
          would not have understood them without the assistance of a                  
          professional adviser.                                                       
               We do not agree with Ms. Evans that section 6013 allows her            
          to be relieved of liability for the deficiencies, additions                 
          thereto, or penalties which we determine herein.  In order to be            
          "innocent" in any of the subject years, Ms. Evans must prove                
          that:  (1) She filed a joint Federal income tax return with                 
          Mr. Evans, (2) there was a substantial understatement of tax                
          attributable to grossly erroneous items of Mr. Evans, (3) in                
          signing the return, she did not know, and had no reason to know,            
          of the substantial understatement, and (4) taking into account              


               3 Contrary to petitioners' claim on brief, the credit memos            
          in evidence do not show that the sale proceeds were used                    
          immediately upon deposit to reduce a payable owed by Mr. Evans to           
          one of his creditors.                                                       




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