- 20 - See Culver v. Commissioner, 116 T.C. 189 (2001) (burden of proof under section 6015 normally on the taxpayer, except under section 6015(c)(3)(C) actual knowledge test). Petitioner has met her burden of establishing that the items making up the deficiency are attributable to intervenor and not to her. Petitioner established by a preponderance of the evidence that she had no involvement in the decision to invest in the Shorthorn partnership or to have the Hoyt organization prepare their joint income tax returns. She signed none of the documents for the Shorthorn partnership offered in evidence. There was no firm credible evidence that petitioner had any involvement with the Hoyt organization. Intervenor admitted that he was the one who was introduced to the Hoyt organization by a coworker. He admitted to attending an introductory Hoyt meeting and to deciding to participate in the Shorthorn partnership. He delivered his and petitioner’s tax information to the Hoyt organization to prepare their tax returns. The deduction of excessive losses from the Shorthorn partnership is therefore attributable entirely to intervenor’s activities and his partnership interest and would have been allocated entirely to him if the spouses had filed separate returns.8 Petitioner is 8Determinations made under sec. 6015 are made without regard to community property laws. Sec. 6015(a) (flush language). Therefore, petitioner’s potential interest in the Shorthorn partnership as a result of the community property laws is ignored (continued...)Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011