Michael B. Butler and Jean Butler - Page 1

                                   114 T.C. No. 19                                    

                               UNITED STATES TAX COURT                                

                  MICHAEL B. BUTLER AND JEAN BUTLER, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 27554-96.             Filed April 28, 2000.                 

                    P and H filed a joint 1992 Federal income tax                     
               return on which H failed to report income from an S                    
               corporation in which he was a shareholder.  R issued a                 
               notice of deficiency jointly to P and H who in response                
               filed a joint petition in this Court.  H conceded that                 
               his share of the income from the S corporation was                     
               improperly omitted from the return.  In the petition, P                
               alleged that she was entitled to innocent spouse relief                
               pursuant to sec. 6013(e), I.R.C.  After trial, Congress                
               enacted sec. 6015, I.R.C., and simultaneously repealed                 
               sec. 6013(e), I.R.C.  The parties agreed to treat P's                  
               claim pursuant to sec. 6013(e), I.R.C., as an election                 
               pursuant to sec. 6015(b)(1), I.R.C., which R denied.                   
               Additionally, after trial, P requested that R consider                 
               equitable relief pursuant to sec. 6015(f), I.R.C.  R                   
               considered P's request but denied P equitable relief.                  
               P seeks to reopen the record to introduce evidence as                  
               to P's ability to qualify for proportionate innocent                   
               spouse relief pursuant to sec. 6015(b)(2), I.R.C.                      

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