Feldman

MEMORANDUM *

The facts of this matter are known to the parties.

Feldman argues that the Tax Court erred by requiring him to carry the burden of proof and demonstrate his entitlement to equitable relief from tax liability as an innocent spouse under Internal Revenue Code Section 6015(f). Taxpayers seeking innocent spouse relief have the burden of demonstrating their eligibility for such relief. See Tax Court Rule 142(a)(1) (“The burden of proof shall be upon the petitioner, except as otherwise provided by statute or determined by the Court....”); Jonson v. Comm’r, 118 T.C. 106, 113 , 2002 WL 199830 (2002) (“Except as otherwise provided in section 6015, petitioners bear the burden of proof.”).

Feldman relies on Internal Revenue Code Section 7491(a), which states that when there is a factual issue concerning a taxpayer’s liability for a tax or penalty, the burden of proof shifts to the Internal Revenue Service (“IRS”) once the taxpayer introduces credible evidence on the issue. *624 I.R.C. § 7491(a) (2000). However, Feldman does not contest his legal liability for the tax in question, but rather seeks discretionary equitable relief from this liability. Therefore, on its face,…