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B. Granting of Innocent Spouse Relief
Petitioner also contends that respondent's grant of innocent
spouse relief to his former wife Vida Lee was a ministerial
error.
Generally, a husband and wife may file a joint return, and,
where they do so, they are jointly and severally liable for tax.
See sec. 6013(d)(3). Former section 6013(e) set out four
requirements which, if met, provided relief for the so-called
innocent spouse from joint and several liability.6 Respondent's
determination of whether these requirements were met required the
exercise of judgment and discretion by respondent and thus could
not be a ministerial act.
C. Misinformation and Lack of Information
Petitioner contends that respondent committed several
ministerial errors due to respondent's failure to communicate
relevant information and respondent's communication of
misinformation to petitioner.
5(...continued)
v. Kordel, 397 U.S. 1, 12 n.27 (1970).
6 Former sec. 6013(e)(1) provided innocent spouse relief
where: (1) A joint Federal income tax return was filed for the
year in issue; (2) there was a substantial understatement of tax
on that return attributable to grossly erroneous items of the
other spouse; (3) in signing the income tax return, the claimed
innocent spouse did not know or have reason to know of the
substantial understatement; and (4) it would be inequitable to
hold the claimed innocent spouse liable for the deficiency in
question.
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