- 35 - something was wrong. However, the evidence in the record of the instant case causes us to conclude that Nancy's failure to inquire is excusable under section 6013(e)(1)(C). Nancy did not realize that she had not signed the 1981 tax return, because (1) she had two small children to attend to, (2) she did not contribute to the tax return preparation; and (3) Sheldon's and Nancy's tax returns were usually filed with extensions of time, and were not usually signed at the same time every year. See supra table 1. We do not suggest that a taxpayer who fails to sign a tax return is better off, for section 6013(e)(1)(C) purposes, than one who does sign the tax return. The taxpayer must explain the failure, and must dispel any notion that he or she simply chose to turn a blind eye to--by preferring not to know of--facts fully disclosed on a tax return, of such a numerical magnitude as would reasonably put him or her on notice that further inquiry would need to be made. Bokum v. Commissioner, 94 T.C. at 148. On the totality of the instant case's record, we are satisfied that Nancy's failure to inquire about the 1981 tax return is reasonable. In this circumstance, she did not see the tax return, and so it is understandable and excusable that the zero tax liability did not come to her attention and did not set off any alarms.Page: Previous 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 Next
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