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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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