Opinion for the Court filed by Circuit Judge SENTELLE.
SENTELLE, Circuit Judge:
This case is before us on appeal by the taxpayer from a decision of the Tax Court denying "innocent spouse" relief under 26 U.S.C. § 6015. We affirm that decision for the reasons that follow.
I. Background
The facts necessary to this decision are not in dispute. See Mitchell v. Commissioner,
Let's get started
![Leagle.com](https://www.leagle.com/images/logo.png)
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.