- 3 -
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former sec. 6013(e), which was repealed generally as of the same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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