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with respect to 1985 and 1986, and the relief granted to
petitioner is consistent with a determination made under section
6653(b)(4).7
We hold, therefore, that petitioner is not entitled to any
relief from joint and several liability for the 1985 and 1986
assessments under section 6015(b) in excess of that already
granted by respondent. We do not address whether petitioner
qualifies for relief from joint and several liability under
section 6015(c) or (f) because petitioner has not requested
relief under those provisions.
We have considered the remaining arguments of petitioner for
a contrary result and, to the extent not discussed above, find
those arguments to be irrelevant, moot, or without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
7Sec. 6653(b)(4) provides that a spouse who files a joint
return shall not be liable for the addition to tax for fraud
unless some part of the underpayment is due to the fraud of that
spouse. In a deficiency suit, the Commissioner bears the burden
of proving by clear and convincing evidence that some part of an
underpayment is due to the fraud of that spouse. See sec.
7454(a); Rule 142(b).
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Last modified: May 25, 2011