Herbert L. Mitchell, deceased, and Ella Marie Mitchell - Page 8

                                                - 8 -                                                  

                  During the examination and appeals phase of the instant                              
            case, petitioner submitted to respondent a copy of the previously                          
            filed joint 1991 Federal income tax return.  However, the copy                             
            included a counterfeit Form 1099-R, prepared by Mr. Browne but                             
            purporting to be from the State of Maryland, indicating that only                          
            $709.96 of the transfer refund distribution was taxable.                                   
                  The question before us is whether petitioner is entitled to                          
            relief from joint and several liability under section 6015,                                
            commonly referred to as innocent spouse relief.  The parties do                            
            not dispute that $629,083.14 of the transfer refund must be                                
            included in income.  Petitioner seeks relief under section                                 
            6015(b), (c), and (f) from the liability for tax attributable to                           
            the failure to include in income the taxable portion of the                                
            transfer refund distribution.  We hold that she is not entitled                            
            to such relief.                                                                            
                  In our recent Court-reviewed case, Cheshire v. Commissioner,                         
            115 T.C. ___ (2000), we discussed the history of old section 6013                          
            and new section 6015 in detail, and we do not repeat that                                  
            discussion here.                                                                           
                  Section 6015(b)(1) provides as follows:                                              
                        (1)  In general.--Under procedures prescribed by                               
                  the Secretary, if--                                                                  
                              (A) a joint return has been made for a taxable                           

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