The Stacks project

Proof. Use the Cohen structure theorem (Algebra, Theorem 10.160.8) to choose a surjection $S \to B$ as in the statement of the lemma where we choose $S$ to be a power series over a Cohen ring if the residue characteristic is $p > 0$ and a power series over a field else. Let $J \subset S$ be the kernel of $S \to B$. Next, choose a surjection $R = \Lambda [[x_1, \ldots , x_ n]] \to A$ where we choose $\Lambda $ to be a Cohen ring if the residue characteristic of $A$ is $p > 0$ and $\Lambda $ equal to the residue field of $A$ otherwise. We lift the composition $\Lambda [[x_1, \ldots , x_ n]] \to A \to B$ to a map $\varphi : R \to S$. This is possible because $\Lambda [[x_1, \ldots , x_ n]]$ is formally smooth over $\mathbf{Z}$ in the $\mathfrak m$-adic topology (see Lemma 15.39.1) by an application of Lemma 15.37.5. Finally, we replace $\varphi $ by the map $\varphi ' : R = \Lambda [[x_1, \ldots , x_ n]] \to S' = S[[y_1, \ldots , y_ n]]$ with $\varphi '|_\Lambda = \varphi |_\Lambda $ and $\varphi '(x_ i) = \varphi (x_ i) + y_ i$. We also replace $S \to B$ by the map $S' \to B$ which maps $y_ i$ to zero. After this replacement it is clear that a regular system of parameters of $R$ maps to part of a regular sequence in $S'$ and we win. $\square$