- 20 - In summary, we find that petitioner has established: (1) In signing the joint 1983 tax return, she did not know nor did she have reason to know of the understatement; and (2) taking into account all the facts and circumstances, it would be inequitable to hold petitioner liable for the resulting deficiency. Petitioner has met all the requirements of section 6015(b), and she is entitled to relief from joint and several tax liability as to 1983. To reflect the foregoing, An appropriate decision will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
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