KLEINFELD, Circuit Judge:
The Estate of one spouse sued in district court to challenge the IRS determination that the other spouse was "innocent" of liability on the joint returns.
FACTS
Silvio and Martha Ravetti were divorced in 1982. They agreed to share tax liability arising out of past returns, and specifically provided for how to apportion liability if Martha were determined to be an "innocent spouse." Silvio died in 1986. Meanwhile, Martha...
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