116 T.C. No. 15
UNITED STATES TAX COURT
MICHAEL G. CULVER AND CHRISTINE M. CULVER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11129-98. Filed April 2, 2001.
Held: Under the separate liability election
provision of sec. 6015(c)(3)(C), I.R.C., the burden of
proof is on respondent with regard to whether the
electing spouse had actual knowledge of the item giving
rise to the deficiency. Respondent must satisfy that
burden of proof by a preponderance of the evidence.
Held, further, respondent’s burden of proof under
sec. 6015(c)(3)(C), I.R.C., is not met by mere proof of
what a reasonably prudent person would be expected to
know.
Held, further, respondent has failed to satisfy
his burden of proving that petitioner Michael G. Culver
had actual knowledge of his ex-wife’s embezzlement
income, and petitioner Michael G. Culver qualifies for
relief under sec. 6015(c), I.R.C.
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