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the years in issue. United States v. Infelise, 835 F. Supp.
1466, 1466 n.1 (N.D. Ill. 1993).
OPINION
Generally, spouses that file joint returns are jointly and
severally liable with respect to the tax due. Sec. 6013(d)(3).
Mrs. Infelise may, however, be relieved from the general rule of
joint and several liability if she establishes, by a
preponderance of the evidence, each of the following: (1) A
joint Federal income tax return was filed; (2) on the return
there is a substantial understatement of tax attributable to Mr.
Infelise's grossly erroneous items; (3) in signing the return,
she did not know, and had no reason to know, that there was a
substantial understatement; and (4) it would be inequitable to
hold her liable. Sec. 6013(e)(1); Park v. Commissioner, 25 F.3d
1289, 1292 (5th Cir. 1994), affg. T.C. Memo. 1993-252; Flynn v.
Commissioner, 93 T.C. 355, 359 (1989).
Mrs. Infelise contends that she did not know, and had no
reason to know, that petitioners understated their income. The
record, however, controverts Mrs. Infelise's contention. Mrs.
Infelise knew that, during the years in issue, her husband
operated an extensive gambling business and that the IRS searched
her home for, and in fact seized, items relating to the business.
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