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Mr. Vuxta died on May 4, 2001. After his death, petitioner
received the proceeds of Mr. Vuxta’s 401(k) plan.
On May 13, 2002, respondent received petitioner’s Form 8857,
Request for Innocent Spouse Relief, for taxable years 1988
through 1997. On July 11, 2002, respondent received from
petitioner a completed Questionnaire for Requesting Spouse, which
contained the following question and petitioner’s answer:
4. After the return(s) was filed, what efforts were
made by you and your (ex)spouse to pay the tax?
Upon information and belief, my husband entered into
payment plans.
Respondent issued petitioner a Final Notice of Determination
(notice) dated December 23, 2002. Respondent determined that
petitioner was not entitled to relief from joint and several
liability under section 6015(b), (c), or (f) for taxable years
1989 through 1995 and 1997. The notice provided: “We did not
grant relief because you did not establish a reasonable belief
that tax would be paid at the time you signed the tax returns.”
OPINION
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse generally is fully responsible for the
accuracy of the return and jointly and severally liable for the
entire tax due for that year. Sec. 6013(d)(3); Butler v.
Commissioner, 114 T.C. 276, 282 (2000). A spouse (requesting
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