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items giving rise to the tax deficiency should be allocated
to her since she actively participated in the fraud."
Following release of Vetrano I, the Court issued an
order directing the parties to advise the Court of the
action necessary to decide the issue of Mrs. Vetrano's
relief from joint and several liability with respect to
petitioners' joint return for 1993. Through her attorney,
Mrs. Patricia Vetrano filed a response asking the Court
"to withdraw, without prejudice, her request that the Tax
Court rule whether or not she is entitled to * * * [such]
relief."
In response to the Court's order, respondent asked
the Court not to permit Mrs. Vetrano to withdraw the issue
from the case without prejudice. According to respondent,
Mrs. Vetrano "cannot withdraw her * * * claim because the
Internal Revenue Service has already made a determination
that her claim is denied." Respondent also asked the Court
to deny Mrs. Vetrano's claim for relief under section
6015(b) principally on the ground that there is sufficient
evidence in the record to show that at the time she signed
the return for 1993, she knew of each income item giving
rise to the deficiency for that year.
In discussing section 6015(c), respondent repeated the
argument made in respondent's reply brief that Mrs. Vetrano
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