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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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Last modified: May 25, 2011