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including the credibility of the spouse seeking relief. See
Estate of Sell v. Commissioner, T.C. Memo. 1993-325; Brailsford
v. Commissioner, T.C. Memo. 1991-639. Because the burden is on
the taxpayer to establish entitlement to relief from joint
liability, see Adams v. Commissioner, 60 T.C. 300, 303 (1973),
respondent does not act unreasonably in requiring better proof
than mere assertions of entitlement to relief without independent
corroboration, see Sliwa v. Commissioner, 839 F.2d 602, 608 (9th
Cir. 1988).
The limited information available to respondent’s Appeals
officer and district counsel when the notice of deficiency was
issued and when the answer was filed included information that
petitioner had failed to cooperate with requests for information,
that petitioner’s and Theron’s expenses were greater than the
income reported on their 1990 return, that petitioner was living
in the house where drugs were discovered upon Theron’s arrest in
1991, and that petitioner remained married to Theron. On the
basis of this information, respondent would have been reasonable
in concluding that petitioner may have known or have had reason
to know of the unreported income, and thus would not be entitled
to relief from joint liability under former section 6013(e).
Indeed, even after submission of all the evidence by both parties
at trial, it was not a foregone conclusion that respondent’s
asserted deficiency for 1990 would not be sustained–-a
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