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returns on her behalf, although she knew that the returns had
been prepared by the same accountant for many years and was
confident in his abilities. Petitioner never asked to review the
returns. Petitioner trusted her husband and relied on his
judgment. Petitioner executed a Form 2848, Power of Attorney and
Declaration of Representative, designating her husband's
accountant to represent her concerning the IRS audit of the 1986
and 1987 returns.
OPINION
A. Joint Returns
We must first decide whether petitioner filed a joint return
for each of the taxable years in issue. If petitioner did not
file a joint return for the taxable years 1985 through 1987, then
she is not liable for the deficiencies determined by respondent,
and the question of petitioner's innocent spouse status becomes
moot. See Davenport v. Commissioner, 48 T.C. 921 (1967).
Generally, a nonsigning spouse is not liable for taxes shown to
be due on a return or later determined as a deficiency.
Januschke v. Commissioner, 48 T.C. 496, 500 (1967). We have,
however, recognized that joint liability arising from a return is
not necessarily defeated because one spouse did not sign the
return. Estate of Campbell v. Commissioner, 56 T.C. 1, 12-13
(1971); Federbush v. Commissioner, 34 T.C. 740, 757 (1960), affd.
per curiam 325 F.2d 1 (2d Cir. 1963). Rather, the determining
factor is whether the spouses "intended to file and be bound by
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