Phillip A. O'Bryon and Cyndie W. O'Bryon - Page 22

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          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.                                                            

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