Christa Karin Mueller - Page 3




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          Respondent has since conceded the third item.  We accept that               
          concession, and do not further discuss that item.                           
               By the petition, petitioner assigns error to respondent’s              
          determinations but only avers facts supporting the defense that             
          she should be relieved of liability as a so-called innocent                 
          spouse under section 6013(e).  At trial, the parties agreed that            
          petitioner could amend the petition to raise a claim under                  
          section 6015 rather than section 6013(e).1  We gave leave for               
          such amendment.  Since respondent also consented to petitioner’s            
          introducing evidence with respect to the two remaining items of             
          gross income, we also deem the petition amended to raise those              
          issues and the addition to tax under section 6661.  See Rule                
          41(b).                                                                      
               Unless otherwise indicated, section references are to the              
          Internal Revenue Code in effect for the year in issue.  Rule                
          references are to the Tax Court Rules of Practice and Procedure.            
          Petitioner bears the burden of proof.  See Rule 142(a).                     









               1  On July 22, 1998, sec. 6015  was enacted, replacing                 
          former sec. 6013(e), which was repealed generally as of the same            
          date.  See Internal Revenue Service Restructuring and Reform Act            
          of 1998, Pub. L. 105-206, sec. 3201(a), (e)(1), 112 Stat. 734.              






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