JACOBS, Judge:
Respondent determined a $66,069 deficiency in Kathryn and David Cheshire's 1992 Federal income tax, a $16,518 section 6651(a)(1) addition to tax, and a $13,214 section 6662(a) accuracy-related penalty. Only Kathryn Cheshire has contested this determination; she does so claiming innocent spouse relief under section 6015(b), (c), and/or (f).
After concessions by respondent, see infra, the issue to be resolved is whether Mrs. Cheshire...
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