Francine Acquaviva - Page 12

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          returns were filed.  During 1985, 1986, and 1987, Mr. Acquaviva             
          had joint returns prepared.  He did not present these returns to            
          petitioner for her review or signature but rather filed the 1985            
          and 1987 returns without her signature and signed her name to the           
          1986 return.  Petitioner did not file separate returns for any of           
          the years in issue.  Petitioner knew that there was a                       
          responsibility to file returns but assumed that "my husband would           
          have taken care of that."  Petitioner filed joint income tax                
          returns with her husband during their marriage but could not                
          recall for which taxable years.                                             
               Mr. Acquaviva used the accounting firm of Defalco & Co. for            
          tax and accounting services for more than 20 years.  In addition            
          to advising Mr. Acquaviva on tax matters concerning his                     
          enterprises, Mr. Defalco also advised Mr. Acquaviva on personal             
          tax matters.  Defalco & Co. prepared the Acquavivas' income tax             
          returns during the years in issue.  Mr. Acquaviva filed Federal             
          income tax returns electing the status of "Married filing joint             
          return" for all of the years in issue.                                      
               Petitioner knew that Mr. Defalco had a longstanding                    
          professional relationship with her husband.  Petitioner was not             
          involved in the preparation of the couple's income tax returns.             
          Neither Mr. Acquaviva nor Mr. Defalco discussed the returns with            
          petitioner.  They did not discuss the advantages or possible                
          disadvantages of filing a joint return with petitioner.                     
          Petitioner did not give her husband express consent to file the             




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