Robert L. Beck - Page 17

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          share.  United States v. Mitchell, 403 U.S. 190 (1971); Hopkins             
          v. Bacon, 282 U.S. 122, 126-127 (1930); Bowling v. United States,           
          510 F.2d 112, 113 (5th Cir. 1975); Johnson v. Commissioner, 72              
          T.C. 340, 343 (1979).                                                       
               Petitioners were married to each other throughout the years            
          in issue.  Respondent determined that Dr. Beck’s Schedule C and             
          Schedule E net profits were community income during the years in            
          issue and that each petitioner is liable for Federal income tax             
          on one-half of this community income.  Neither Dr. Beck nor Mrs.            
          Beck presented any evidence to contest respondent’s                         
               We sustain respondent’s determination on this issue.                   
          Relief From Liability Pursuant To Section 66(c)                             
               In her petition, Mrs. Beck contends that she “is legally an            
          ‘innocent spouse.’”  Because Mrs. Beck and Dr. Beck did not file            
          a joint return for any year in issue, the provisions of section             
          6015 for relief from joint and several liability on joint returns           
          are inapplicable.10  Consequently, we construe Mrs. Beck’s prayer           

               9 The deemed admissions and deemed stipulations state that             
          Dr. Beck’s income reported on Schedule C and Schedule E was                 
          community income during the years in issue.                                 
               10 Mrs. Beck filed her petition on Aug. 28, 1998.  Effective           
          July 22, 1998, former sec. 6013(e) was repealed and                         
          simultaneously replaced by sec. 6015 as part of the Internal                
          Revenue Service Restructuring and Reform Act of 1998, Pub. L.               
          105-206, sec. 3201(a), 112 Stat. 734.  Sec. 6015 provides several           
          avenues of relief from joint and several liability, all                     

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