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must demonstrate, at a minimum, that they fulfilled a “duty of
inquiry” with respect to determining whether their correct tax
liability was reported on the return for the year for which they
seek relief. Stevens v. Commissioner, 872 F.2d 1499, 1505 (11th
Cir. 1989), affg. T.C. Memo. 1988-63; Butler v. Commissioner, 114
T.C. at 284. When taxpayers fail to fulfill their duty of
inquiry, they are ordinarily charged with constructive knowledge
of any understatements on their returns. See Hayman v.
Commissioner, 992 F.2d 1256, 1262 (2d Cir. 1993), affg. T.C.
Memo. 1992-228; Crowley v. Commissioner, T.C. Memo. 1995-551,
affd. without published opinion sub nom. Cockrell v.
Commissioner, 116 F.3d 1472 (2d Cir. 1997); Cohen v.
Commissioner, T.C. Memo. 1987-537 (the provisions providing
relief from joint and several liability are “designed to protect
the innocent, not the intentionally ignorant”). Petitioner has
not satisfied his burden here.
Further, petitioner has not satisfied the requirement of
section 6015(b)(1)(B) because he cannot show that the
understatement of tax is attributable to an erroneous item of one
of the individuals filing the joint return. As previously
discussed, the understatement of tax is attributable to
petitioner and Ms. Glenn’s omission of the additional tax under
section 72(t).
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