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HARDY v. C.I.R.

No. 97-71097.

181 F.3d 1002 (1999)

Cathy Miller HARDY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Submission Vacated November 9, 1998.

Resubmitted June 10, 1999.

Filed July 2, 1999

Attorney(s) appearing for the Case

William P. Koontz, Cottage Grove, Oregon, for the petitioner-appellant.

Robert L. Baker, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellee.

Before: SCHROEDER and THOMAS, Circuit Judges, and MOSKOWITZ, District Judge.

THOMAS, Circuit Judge:

Cathy Hardy appeals a decision of the United States Tax Court, which affirmed the Internal Revenue Service's ("IRS") assessment of tax deficiency against her. On appeal, Hardy challenges the Tax Court's allocation and application of the burden of proof as well as the Tax Court's application of the so-called innocent spouse provisions of the Internal Revenue Code. We affirm.

I

In 1981, Cathy Miller married Ray Hardy, and they...

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