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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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