Capehart

MEMORANDUM **

Petitioner-Appellant, Ingrid Capehart, appeals the decision of the United States Tax Court upholding the denial by the Commissioner of Internal Revenue of her claim for relief under the “innocent spouse” provisions of 26 U.S.C. §§ 6015 (b), *620 (c) and (f). We review for clear error the Tax Court’s determination that Mrs. Cape-hart was not entitled to innocent spouse relief under §§ 6015(b) and (c). Pietromonaco v. Commissioner, 3 F.3d 1342, 1344 (9th Cir.1993). The decision of the Commissioner to deny Mrs. Capehart relief under § 6015(f) is reviewed for abuse of discretion. Mitchell v. Commissioner, 292 F.3d 800, 807 (D.C.Cir.2002). We affirm.

The Tax Court did not commit clear error in finding Mrs. Capehart ineligible for innocent spouse relief under § 6015(b). To qualify for relief under that section, Mrs. Capehart must show that the erroneous items were attributable solely to Mr. Capehart, that she had no reason to know of the understatement in the return, and that it would be inequitable to hold her liable for the deficiency. 26 U.S.C. § 6015 (b)(1). Failure to prove any one of these factors makes Mrs. Capehart ineligible for relief under this section. Alt v.…