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represented them during one or more examinations conducted by the IRS
of their previously filed income tax returns. During the course of
Gargone's service as their accountant, return preparer, or authorized
representative, neither Mr. Walker or Mrs. Walker ever told Gargone
that Mrs. Walker did not intend to file a joint tax return for any
year.
The returns Mr. and Mrs Walker filed for each of the years from
1963 through 1977 were valid joint individual income tax returns of
Mr. and Mrs. Walker.
Mr. and Mrs. Walker received tax refunds for 1978, 1979, 1980,
and 1981, as a result of the respective joint returns they filed for
those years.
During the course of examinations the IRS conducted of their
1978,' 1979, 1980, and 1981 returns, Mrs. Walker never expressed any
indication of not having acquiesced to Mr. Walker's filing of the
returns as joint returns. During the period from about late December
1985 through 1988, she received in the mail various letters from the
IRS regarding their 1979, 1980, and 1981 tax liabilities, and was
aware that this correspondence was addressed both to her and Mr.
Walker. Each of the letters from the IRS enclosed a Form 872, Consent
to Extend the Time to Assess Tax. She discussed these letters with Mr.
Walker, and was told by him that they had to sign the enclosed Forms
872, which she did.
A timely petition was filed on behalf of Mr. and Mrs. Walker on
March 19, 1990. They were represented by the same counsel until about
September 1993. Mrs. Walker's present counsel in the instant cases
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