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on a 1040, wherein the filing status was designated as ‘married,
filing joint returns’ * * * [was] that Anne P. Treadaway had
advanced Alzheimer’s disease”. That petitioner may have filed
joint returns for 1994 and 1995 because Ms. Treadaway had ad-
vanced Alzheimer’s disease does not mean that he is not jointly
and severally liable for any deficiencies and accuracy-related
penalties that the Court determines for those years. Petitioner
was not required to file a joint return for 1994 or for 1995, nor
was he required to file a separate return for each of those
years. He had a choice. Consistent with the practice of Ms.
Treadaway and petitioner who filed joint returns since at least
taxable year 1991, petitioner decided to file (1) a joint return
with Ms. Treadaway for 19948 and (2) a joint return for 1995 as
the surviving spouse of Ms. Treadaway pursuant to section
6013(a)(3).9
On the record before us, we find that petitioner has failed
to establish that he is not jointly and severally liable for a
portion of the deficiencies and the accuracy-related penalties
8The 1994 joint return was signed by petitioner and Anne
Treadaway. The signature of Anne Treadaway on the 1994 joint
return is different from petitioner’s signature on that return.
9The 1995 joint return was signed by petitioner. There was
no signature on that return by Ms. Treadaway who was deceased at
the time the return was filed. Instead, the following statement
was typed on the line for her signature: “Filing as surviving
spouse”.
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