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the total withholding credit allocable to petitioner was
$25,569.33.
Dr. Geaccone did not pay any estimated income tax for the tax
year 2001, nor was any tax withheld from his earnings. According
to respondent, after taking into account petitioner’s prorated
share of Dr. Geaccone’s income, petitioner had taxable income for
2001 of $159,769.83, and the tax on this income was $48,495.
Respondent maintains that because petitioner’s prorated share of
the $38,354 of withheld tax credit was $25,569.33, petitioner owed
$22,925.67 ($48,495 minus $25,569.33), which is $18,705.67 more
than the $4,220 she showed as owed on her return.
On or about August 24, 2004, petitioner applied for relief
from liability with respect to the items of community income
attributable to her from Dr. Geaccone under section 66(c), which
respondent denied. Subsequently, respondent issued his notice of
deficiency.
Discussion
Except as otherwise provided in section 66(c), petitioner
bears the burden of proof. See Rule 142(a); Hardy v.
Commissioner, 181 F.3d 1002 (9th Cir. 1999), affg. T.C. Memo.
1997-97.
Texas is a community property State. Tex. Fam. Code Ann.
secs. 3.001-3.005 (Vernon 2001); Lange v. Phinney, 507 F.2d 1000,
1005 (5th Cir. 1975). Generally, a spouse residing in a community
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