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interest in a single contract, over which he was exercising no
managerial control after May 8, 1997, did not prevent him from
transferring substantially all of the accouterments of ownership
of FRC to Mr. Marcus in the settlement agreement.
Considering all of these factors, we hold, on the basis of
our finding that Mr. Dunne ceased to be a shareholder of FRC on
May 8, 1997, that petitioners must pay tax on their pro rata
share of FRC’s tax items.
III. Whether Mrs. Dunne Qualifies for Relief From Joint
Liability Under Section 6015 for 1997
Section 6013(d)(3) provides that taxpayers filing a joint
return are jointly and severally liable for the taxes due.
Section 6015 provides that notwithstanding section 6013(d)(3),
under certain facts and circumstances a taxpayer may be relieved
of joint and several liability. Except as otherwise provided in
section 6015, the requesting spouse bears the burden of proof.
Rule 142(a); Alt v. Commissioner, 119 T.C. 306, 311 (2002), affd.
101 Fed. Appx. 34 (6th Cir. 2004).
Mrs. Dunne argues that she is entitled to relief under
section 6015(b) or (f). Relief under section 6015(b)(1) is
available if:
(A) a joint return has been made for a taxable
year;
(B) on such return there is an understatement of
tax attributable to erroneous items of 1 individual
filing the joint return;
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