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If an understatement is the result of signing an examination report that lists omissions of income, does this indicate there was knowledge of items giving rise to the deficiency?

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If an understatement is the result of signing an examination report that lists omissions of income, does this indicate there was knowledge of items giving rise to the deficiency?

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No, innocent spouse provisions clearly state the knowledge has to do with what was known at the time the return was signed.

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