Cir

MEMORANDUM

Appellant Sari Deihl appeals the Tax Court’s denial of her petition for relief from unpaid taxes and penalties. Appel lant argued that she was entitled to relief under the Internal Revenue Code’s innocent spouse provisions. The Tax Court found Appellant’s and her son’s testimony not credible, and consequently denied the petition. We affirm.

Appellant contended that she was entitled to innocent spouse relief under three provisions of the Internal Revenue Code. First, under 26 U.S.C. § 6015 (f) and Rev. Proc. 2008-61 § 4.03(7)(d), the Commissioner of Internal Revenue (“Commissioner”) may relieve a spouse of her share of the tax liability arising from a jointly filed return, if the spouse establishes that she did not question her spouse’s tax reporting for fear of domestic abuse. Appellant alleged that her now-deceased husband, Joseph Deihl, had abused her, and that therefore she should not be liable for tax deficiencies arising from the couple’s jointly filed returns. Second, under 26 U.S.C. § 6015 (f) and Rev. Proc. 2003-61 § 4.03(7)(b), a spouse is not liable for taxes arising from assets of which she is a mere “nominal owner.” Similarly, under 26 U.S.C. § 6015 (c)…