Nora Aranda - Page 7

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          not satisfied the requirements of subparagraphs (B), (C), and (D)           
          of section 6015(b)(1).                                                      
               Except as provided by section 6015, the electing spouse                
          bears the burden of proving that he or she satisfies each                   
          requirement of section 6015(b)(1).5  See Rule 142(a).  The record           
          before us is devoid of any evidence establishing that petitioner            
          meets all of the requirements of section 6015(b)(1) and that she            
          is entitled to additional relief under section 6015.                        
               Failure to produce evidence, in support of an issue of fact            
          as to which a party has the burden of proof and which has not               
          been conceded by such party’s adversary, may be a ground for                
          resolving the issue against that party.  Rule 149(b).                       
          Furthermore, although facts may be established by stipulation, a            
          stipulation of facts does not relieve the party bearing the                 
          burden of proof from producing evidence in support of factual               
          findings that have not been adequately established by the                   
          stipulation.  Id.  Because petitioner must prove that she                   
          satisfies each requirement of section 6015(b)(1) in order to                
          obtain additional relief under section 6015 and because                     
          petitioner has failed to introduce evidence that she satisfies              
          the requirements of subparagraphs (B), (C), and (D) of section              
          6015(b)(1), respondent contends that petitioner is not entitled             
          to relief from joint and several liability under section 6015 in            

               5Petitioner does not contend that sec. 7491 applies to this            
          case.                                                                       




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