Bartak

MEMORANDUM **

Ann E. Bartak appeals the Tax Court’s judgment affirming the Commissioner of Internal Revenue’s denial of Mrs. Bartak’s claim for relief from tax liability for tax years 1980 through 1986 under the innocent spouse provisions of 26 U.S.C. §§ 6015 (b) or (f).

Ann Bartak and her husband Ernest F. “Joe” Bartak jointly invested in cattle breeding tax shelter partnerships promoted by Walter J. Hoyt, III. Between the years 1980 and 1986 the Bartaks filed joint federal income tax returns. They submitted tax claims related to their joint Hoyt partnerships that resulted in tax credits and deductions that significantly reduced their tax liability during these years. The IRS ultimately found that the Hoyt partnership claims made by the Bartaks were not allowable and the Bartaks were assessed for tax understatements for tax years 1980 through 1986.

The Tax Court did not commit clear error in upholding the Commissioner’s determination that Mrs. Bartak is ineligible for innocent spouse tax relief. First, Mrs. Bartak was not able to prove, under § 6015(b)(1)(B), that the understatements were attributable solely to Mr. Bartak. Mrs. Bartak had lengthy discussions with Mr. Bartak…