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amount of $26,720 and an addition to tax pursuant to section
6651(a)(1)1 in the amount of $4,008.
After concessions, the issues to be decided2 are: (1)
Whether Jean Butler (petitioner) is entitled to innocent spouse
relief pursuant to section 6015(b) relating to the understatement
of tax on petitioners' 1992 joint Federal income tax return; (2)
whether the record in the instant case should be reopened to
receive additional evidence regarding petitioner's ability to
qualify for proportionate innocent spouse relief pursuant to
section 6015(b)(2); and (3) whether this Court has jurisdiction
to review for abuse of discretion respondent's denial of P's
request, pursuant to section 6015(f), for equitable innocent
spouse relief and, if so, whether it was an abuse of respondent's
discretion to deny such relief.
Background
Some of the facts have been stipulated for trial pursuant to
Rule 91. The parties' stipulations are incorporated into this
Opinion by reference and, accordingly, are found as facts in the
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
2 Respondent determined that petitioners were liable for an
addition to tax pursuant to sec. 6651(a)(1). At trial, however,
petitioners advanced no argument as to the addition to tax and
failed to address the issue on brief. Consequently, we conclude
that petitioners have abandoned any contention as to the addition
to tax. See Bernstein v. Commissioner, 22 T.C. 1146, 1152
(1954), affd. per curiam 230 F.2d 603 (2d Cir. 1956).
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