- 22 -
Cheshire v. Commissioner, 115 T.C. 183 (2000).
It was Cyndie's burden to prove that she was entitled to
relief under section 6015. The determination of the
applicability of section 6015 can only be made through an
examination of all the facts and circumstances of the case,
including an assessment of the credibility of the spouse claiming
relief under section 6015. We think that respondent was
reasonable in requiring more evidence than Cyndie's mere
assertions of eligibility for section 6015 relief or at least
some independent corroboration of those assertions. See Sliwa v.
Commissioner, 839 F.2d at 608. Respondent was not required to
concede this case before receiving the documentation necessary to
prove Cyndie's contentions, particularly when there were
credibility issues to be resolved. See Brice v. Commissioner,
T.C. Memo. 1990-355, affd. without published opinion 940 F.2d 667
(9th Cir. 1991).
We find nothing in the record that indicates that Cyndie
produced anything other than an assertion of her eligibility.
During the years in issue, Cyndie and Phillip maintained at least
three joint checking accounts into which Phillip deposited some
of the funds received from his fraudulent scheme. He deposited
$101,800 into the joint accounts in 1992, $359,378 in 1993, and
$33,700 in 1994.
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011